Oklahoma Bar Journal
Taxation Law Section Note | 2022 Oklahoma Tax Legislation
The following is a summary of some of the changes in Oklahoma state tax law enacted in the 2022 sessions of the Oklahoma Legislature.
INCOME TAX
SALES AND USE TAX
AD VALOREM TAX
GROSS PRODUCTION TAX
AIRCRAFT EXCISE TAX
TAX PROCEDURE AND ADMINISTRATION
TAX INCENTIVES, ECONOMIC DEVELOPMENT AND EMISSION REDUCTION
ACT AMENDING AND REPEALING MULTIPLE VERSIONS OF STATUTES
Sheppard F. Miers Jr. is a shareholder in the Tulsa office of GableGotwals and practices in the areas of federal, state and local taxation.
[1] HB 3418, adding 68 O. S. Supp. 2022, §2358.6A; effective May 26, 2022.
[2] HB 3081, adding 68 O. S. Supp. 2022, §2357.105; effective Jan. 1, 2023.
[3] SB 1857, amending 68 O. S. 2021, §2357.22; effective Jan. 1, 2023.
[4] SB 1685, amending 68 O. S. 2021, §2357.403, effective Nov. 1, 2022.
[5] SB 1659, amending 68 O. S. 2021, §2357.206, effective Nov. 1, 2022.
[6] HB 3088, adding 68 O. S. Supp. 2022, §2357.601, effective Nov. 1, 2022.
[7] HB 3905, amending 68 O. S. 2021, §§2385.26 and 2385.30, effective July 1, 2022.
[8] SB 401, amending 68 O. S. 2021, §2358, effective Aug. 26, 2022.
[9] HB 3649, amending 68 O. S. 2021, §1356, effective July 1, 2022.
[10] SB 1496, amending 68 O. S. 2021, §1356, effective Nov. 1, 2022.
[11] SB 1305, amending 68 O. S. 2021, §1356, effective July 1, 2022.
[12] HB 3905, amending 68 O. S. 2021, §1364.1, effective July 1, 2022.
[13] SB 1670, amending 68 O. S. 2021, §1357, effective May 4, 2022.
[14] SB 1339, amending 68 O. S. 2021, §§1391, 1392, 1393, effective Jan. 1, 2023.
[15] HB 3905, amending 68 O. S. 2021, §1364.3, effective July 1, 2022.
[16] SB 72, repealing 68 O. S. 2021, §§54001-54005, effective Nov. 1, 2022; SB 410, amending 68 O. S. 2021, §§54004 and 54005, effective May 2, 2022.
[17] HB 3901, amending 68 O. S. 2021, §§3024, 2880.1, 2877 and 2945, effective Jan. 1, 2023.
[18] HB 2627, amending 68 O. S. 2021, §2876, effective Nov. 1, 2022.
[19] HB 2627, adding 68 O. S. Supp. 2022, §2899.2, effective Nov. 1, 2022.
[20] HB 2627, adding 68 O. S. Supp. 2022, §2876.1, effective Nov. 1, 2022.
[21] HB 2627, amending 68 O. S. 2021, §2826, effective Nov. 1, 2022.
[22] HB 4451, amending 68 O. S. 2021, §2902, effective March 14, 2022; SB 1079, amending 68 O. S. 2021, §2902, effective Aug. 26, 2022.
[23] SB 1667, amending 68 O. S. 2021, §2676, effective Nov. 1, 2022.
[24] SB 192, amending 68 O. S. 2021, §2817, effective Nov. 1, 2022.
[25] HB 1682, amending 68 O. S. 2021, §2807.1, effective Jan. 1, 2023.
[26] SB 1348, amending 68 O. S. 2021, §3005.1, effective Nov. 1, 2022.
[27] HB 3568, amending 68 O. S. 2021, §1001, effective July 1, 2022.
[28] HB 3568, amending 68 O.S. 2021, Section 1001.3a, effective July 1, 2022.
[29] SB 1781, amending 68 O. S. 2021, §6004, effective Nov. 1, 2022.
[30] SB 258, amending 68 O. S. 2021, §6005, effective July 1, 2022.
[31] SB 1298, amending 25 O. S. 2021, §§307, 307.1, effective Nov. 1, 2022.
[32] HB 3905, amending 68 O. S. 2021, §253, effective Aug. 26, 2022.
[33] SB 1302, amending 68 O. S. 2021, §238.2, effective Nov. 1, 2022.
[34] HB 4085, adding 68 O. S. Supp. 2022, §§3930 -3937; amending 68 O. S. 2021, §205, effective Nov. 1, 2022.
[35] HB 4455, adding 68 O. S. Supp. 2022, §§3645.1-3645.6, effective July 22, 2022.
[36] HB 3568, adding 68 O. S. Supp. 2022, §§55006-55012, effective July 1, 2022.
[37] SB 1802, amending and repealing multiple versions of 68 O. S. 2021, §§1356, 2355 and 3634, effective May 5, 2022.
Originally published in the Oklahoma Bar Journal – OBJ 93 Vol 10 (December 2022)