Oklahoma Tax Commission Rules
The permanent rules of the Oklahoma Tax Commission, interpreting and applying Oklahoma tax statutes, have been codified at Title 710 of the Oklahoma Administrative Code (OAC). The OAC is published by the Office of Administrative Rules, a department of the Secretary of State, and contains all official agency rules. The rules listed below, while not "official," are identical to those filed for codification, except that an effort has been made to utilize all space.
You may now view PDF files of each OTC rule below. You must have Adobe Acrobat software installed on your computer to access these files. If you do not have this software on your computer, click the "Get Adobe Reader" button below to download.
Please click on the rules chapter title below you wish to view.