{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-43-101.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-43-101.2","heading":"Potential state taxes list issued to building permit","body":"applicants.\n\nA. After the effective date of this act, the clerk of any\n\nmunicipality or any other designated employee or official authorized\n\nto issue building permits shall provide to an applicant for a\n\nbuilding permit a list, which shall be developed and provided to\n\nmunicipalities of this state by the Oklahoma Tax Commission, of\n\nstate taxes which may potentially be assessed against any Oklahoma\n\ntaxpayer or out-of-state taxpayer who applies for a building permit\n\nin this state. Such list shall include a paragraph in bold,\n\nconspicuous type indicating the requirement for certain building\n\npermit applicants to register with the Oklahoma Business\n\nRegistration System of the Tax Commission.\n\nB. Upon the request for issuance of an occupancy permit, the\n\nclerk or other designated employee or official shall request proof\n\nof registration with the Tax Commission under their Oklahoma\n\nBusiness Registration System. If the applicant does not provide\n\nproof of registration, the clerk shall immediately issue the\n\noccupancy permit and shall advise the Tax Commission that the entity\n\nmay not be registered under the Oklahoma Business Registration\n\nSystem.\n\nC. The Tax Commission may maintain, as part of its online\n\nBusiness Registration System, the capability for an applicant to\n\nobtain a document electronically which will serve as proof of\n\nregistration under the system.\n\nD. This section shall not apply to building permits for new\n\nconstruction or remodel projects less than Fifty Thousand Dollars\n\n($50,000.00) in value.","path":["OK Code","Title 11"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os11.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"58ba76d0b7db702f75d5d46f3632763d356fae41ff0f43f6d9cdbd5160503b47","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-43-101.1","next":"us-ok/okla.-stat.-tit.-11-11-43-102"},"notice":"GroundRules: Original legal text. Not legal advice."}