Article 14 - USE TAX CODE

Section 1401 - Definitions
Section 1402 - Excise tax on storage, use or other consumption of intangible personal property
Section 1402a - [Repealed]
Section 1403 - Purpose of article - Apportionment of revenues
Section 1404 - Exemptions
Section 1404.1 - Manufacturers - Refund of certain state and local use taxes
Section 1404.2 - [Repealed]
Section 1404.3 - Aircraft maintenance or manufacturing facilities - Sales of computers, data processing equipment, related peripherals and telephone, telegraph or telecommunications service or equipment - Use tax refund - Computation of interest - Documentation of claims - Filing of certification
Section 1404.4 - Aircraft maintenance or manufacturing facilities - Sales of tangible personal property consumed or incorporated in construction or expansion - Use tax refund - Computation of interest - Taxes paid by contractors - Documentation of claims - Affidavits - Filing of certification
Section 1404.5 - Motion pictures or television - Refund of use taxes paid for property to be used in productions
Section 1405 - Time when due - Returns - Payment
Section 1406 - Collection of tax by retailer or vendor
Section 1406.1 - Notification of imposed use tax on out-of-state sales
Section 1406.2 - Personal property sales from outside the state - Total sales statement
Section 1407 - Collection of tax by retailer or vendor not maintaining place of business within State or both within and without State - Permits
Section 1407.1 - Tax paid on worthless or uncollectible gross receipts - Credit
Section 1407.2 - Retailer Compliance Initiative
Section 1407.3 - Oklahoma Tax Commission - Internet and other out-of-state retailers outreach program
Section 1407.4 - Consumer Compliance Initiative
Section 1407.5 - Legislative findings - Sales and use tax system
Section 1408 - Revoking permits
Section 1409 - Reciprocal agreements with other states in administration of Sales and Use Tax Laws
Section 1410 - [Repealed]
Section 1410.1 - [Repealed]
Section 1411 - Additional excise tax on storage, use or other consumption of tangible personal property