{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-241.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-241.1","heading":"Potential state taxes list issued to building permit","body":"applicants.\n\nA. After the effective date of this act, the county clerk of a\n\ncounty or any other designated employee or official authorized to\n\nissue building permits shall provide to an applicant for a building\n\npermit a list, which shall be developed by the Oklahoma Tax\n\nCommission, of state taxes which may potentially be assessed against\n\nany Oklahoma taxpayer or out-of-state taxpayer who applies for a\n\nbuilding permit in this state. Such list shall include a paragraph\n\nin bold, conspicuous type indicating the requirement for certain\n\nbuilding permit 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\nhas not registered under the Oklahoma Business Registration System.\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 19"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os19.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"6f172a794296467d696bf3dc77ed3e0cd3aab5928b6dbd54c98e7eaa3d8d3118","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-24","next":"us-ok/okla.-stat.-tit.-19-19-242"},"notice":"GroundRules: Original legal text. Not legal advice."}