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    Agency Rules

    Proposed Emergency Rules

    Adopted by OTC on September 3, 2025; pending Gubernatorial approval.

    Chapter 50 - Income

    Emergency Rules

    Effective October 29, 2026

     

    Chapter 10 – Ad Valorem

     

    Chapter 65 – Sales and Use Tax

    Oklahoma Tax Commission Rules

    Oklahoma Tax Commission administrative rules are published in Title 710 of the Oklahoma Administrative Code.  Access the online version of the Oklahoma Administrative Code (OAC) here on the Oklahoma Secretary of State's Office of Administrative Rules website; select "View Code" from the menu, then click "Title 710" to access the Oklahoma Tax Commission's rules.

    The rules below are unofficial copies of the Oklahoma Tax Commission's rules. 

    ChapterTopicLast Updated Specific Revisions*
    Chapter 1

    Administrative Operations

    		7/11/2026Chapter 1 - 2026 revisions
    Chapter 10Ad Valorem7/11/2026Chapter 10 - 2026 revisions
    Chapter 15

    Aircraft (Transferred)

    		8/11/2024Chapter transferred to Service Oklahoma
    Chapter 20

    Alcohol and Mixed Beverages

    		7/15/2025Chapter 20 - 2025 Revisions
    Chapter 22

    Boats and Motors (Transferred)

    		8/11/2023 
    		Chapter transferred to Service Oklahoma
    Chapter 23

    Charity Games

    		8/25/2016---
    Chapter 25

    Coin Operated Vending Devices

    		7/15/2025Chapter 25 – 2025 revisions
    Chapter 30

    Documentary Stamps

    		8/11/2023---
    Chapter 35

    Estates (Revoked)

    		9/1/2021Chapter revoked
    Chapter 40

    Franchise Tax

    		8/11/2024Chapter 40 – 2024 revisions
    Chapter 45Gross Production7/11/2026Chapter 45 – 2026 revisions
    Chapter 50

    Income

    		7/11/2026Chapter 50 – 2026 revisions
    Chapter 55

    Motor Fuel

    		7/15/2025Chapter 55 – 2025 revisions
    Chapter 60

    Motor Vehicles (Transferred)

    		5/19/2022
    		Chapter transferred to Service Oklahoma
    Chapter 65

    Sales and Use Tax 

    		7/11/2026Chapter 65 – 2026 revisions
    Chapter 70

    Tobacco, Tobacco Products and Cigarettes

    		7/11/2026Chapter 70 – 2026 revisions
    Chapter 75

    Tourism Promotion (Revoked)

    		7/1/2007Chapter revoked
    Chapter 80

    Unclaimed Property Administration (Transferred)

    		7/1/1999Chapter transferred to State Treasurer
    Chapter 85

    Various Tax Incentives

    		7/15/2025Chapter 85 – 2025 revisions
    Chapter 90

    Withholding

    		7/11/2026
    		Chapter 90 – 2026 revisions
    Chapter 95

    Miscellaneous Areas of Regulatory and Administrative Authority

    		7/15/2025Chapter 95 – 2025 revisions

    *Specific revisions have been promulgated and incorporated into the latest rule documents. The links in this column identify the specific, most recent changes made to the rules. Strikethrough language has been removed, and underlined language has been added.