{"data":{"id":"us-ok/okla.-stat.-tit.-62-62-46","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 62, § 62-46","heading":"Short title – Definitions – Development and operation of","body":"website.\n\nA. This act shall be known and may be cited as the \"Taxpayer\n\nTransparency Act\".\n\nB. As used in the Taxpayer Transparency Act:\n\n1. \"Single website\" means a website that allows the public to\n\naccess information identified in subsection C of this section\n\nwithout any fee or charge to the public for such access;\n\n2. \"Expenditure of funds\" means the disbursement of all state\n\nand federal funds regardless of amount of expenditure, whether\n\nappropriated or nonappropriated, excluding:\n\na. the transfer of funds between two state agencies,\n\nb. payments of state or federal assistance to an\n\nindividual,\n\nc. child support payments, and\n\nd. refunds issued by the Oklahoma Tax Commission\n\nresulting from the overpayment of tax;\n\n3. \"Incentive payments\" means payments made under the Oklahoma\n\nQuality Jobs Program Act, Saving Quality Jobs Act, Oklahoma Quality\n\nJobs Incentive Leverage Act, Small Employer Quality Jobs Incentive\n\nAct, Oklahoma Specialized Quality Investment Act and Oklahoma\n\nQuality Investment Act;\n\n4. \"Tax credit\" means a credit pursuant to the Oklahoma Income\n\nTax Act against tax liability which is taken by a taxpayer,\n\nexcluding credits authorized under paragraphs 1 and 2 of subsection\n\nB of Section 2357 and Sections 2357.29, 2357.29A and 2357.43 of\n\nTitle 68 of the Oklahoma Statutes; and\n\n5. \"Stimulus funds expenditure\" means the disbursement by state\n\nagencies of federal funds received pursuant to the federal American\n\nRecovery and Reinvestment Act of 2009.\n\nC. The Office of Management and Enterprise Services shall\n\ndevelop and operate a single website accessible by the public. The\n\nwebsite shall include aggregate information on state and federal\n\nrevenue, expenditures and incentive payments and information on\n\nstate tax preferences as contained in the tax expenditure report\n\npublished by the Oklahoma Tax Commission pursuant to subsection E of\n\nSection 205 of Title 68 of the Oklahoma Statutes. The website shall\n\ninclude search capabilities.\n\nD. Effective January 1, 2011, the Office of Management and\n\nEnterprise Services shall update the website with \"Open Books 2.0,\"\n\nan expanded online database through which each individual\n\nexpenditure shall be listed individually separate of aggregated\n\namount. The information shall be searchable by term including name\n\nof recipient, entity making expenditure and date of expenditure.\n\nThe website shall allow members of the public to export sets of data\n\nproduced by search query in a standardized exportable form. No\n\nlater than eighteen (18) months after \"Open Books 2.0\" is online,\n\nthe Office of Management and Enterprise Services shall create an\n\nonline archive for each fiscal year, beginning with Fiscal Year\n\n2011, which shall be accessible and searchable to online users.\n\nE. Such website shall also include, but not be limited to:\n\n1. For the expenditure of funds or incentive payments:\n\na. the name and principal location of the entity and/or\n\nrecipients of the funds, excluding release of\n\ninformation relating to an individual's place of\n\nresidence, release of information prohibited by\n\nsubsection D of Section 24A.7 of Title 51 of the\n\nOklahoma Statutes or by federal law relating to\n\nprivacy rights,\n\nb. the amount of funds expended,\n\nc. the type of transaction,\n\nd. the funding or expending agency, and\n\ne. a descriptive purpose of the funding action or\n\nexpenditure;\n\n2. For stimulus fund expenditures:\n\na. a link to the name and principal location of the\n\nentity and/or recipients of the funds regardless of\n\namount,\n\nb. the amount of stimulus funds expended,\n\nc. the funding or expending agency, and\n\nd. a descriptive purpose of the funding action or\n\nexpenditure; and\n\n3. For each state tax credit, information, including but not\n\nlimited to:\n\na. the name of each taxpayer to which a credit has been\n\ngranted,\n\nb. the amount of such credit, and\n\nc. the specific provision under which a credit has been\n\ngranted.\nnt,\n\nb. the amount of stimulus funds expended,\n\nc. the funding or expending agency, and\n\nd. a descriptive purpose of the funding action or\n\nexpenditure; and\n\n3. For each state tax credit, information, including but not\n\nlimited to:\n\na. the name of each taxpayer to which a credit has been\n\ngranted,\n\nb. the amount of such credit, and\n\nc. the specific provision under which a credit has been\n\ngranted.\n\nF. The single website provided for in subsection C of this\n\nsection shall include data on state revenue, expenditures and\n\nincentive payments for the fiscal year 2007 and each fiscal year\n\nthereafter, on state tax credits for tax year 2007 and each tax year\n\nthereafter, and on stimulus fund expenditures for the fiscal year\n\n2009 and each fiscal year thereafter. For the fiscal year 2017 and\n\neach fiscal year thereafter, the website shall include data which\n\ntrack the expenditure of federal funds by program. Such data shall\n\nbe available on the single website no later than one hundred twenty\n\n(120) days after the last day of the preceding fiscal year;\n\nprovided, data on stimulus fund expenditures for the fiscal year\n\n2009 shall be available on the single website within one hundred\n\ntwenty (120) days after June 10, 2010.\n\nG. No later than January 1, 2012, the single website provided\n\nfor in subsection C of this section shall include a section specific\n\nto data on road funding in this state. This section of the website\n\nshall include but not be limited to historical as well as current\n\nrevenue collections and apportionment data on the following:\n\n1. Diesel fuel and gasoline excise tax collected pursuant to\n\nSections 500.4 and 603 of Title 68 of the Oklahoma Statutes;\n\n2. Gross production tax collected pursuant to Section 1001 of\n\nTitle 68 of the Oklahoma Statutes;\n\n3. Motor vehicle collections collected pursuant to Sections 6-\n\n101, 6-114, 14-116 and 1105 et seq. of Title 47 of the Oklahoma\n\nStatutes; and\n\n4. Motor vehicle excise tax collected pursuant to Sections\n\n2103, 2104.3 and 2110 of Title 68 of the Oklahoma Statutes.\n\nH. No later than January 1, 2012, the Office of Management and\n\nEnterprise Services shall include as part of the single website all\n\nspending data subject to publication by the \"School District\n\nTransparency Act\" in Title 70 of the Oklahoma Statutes.\n\nI. No later than January 1, 2015, the Office of Management and\n\nEnterprise Services shall include as part of the single website an\n\ninteractive Oklahoma Taxpayer Receipt function. Such function shall\n\nallow the taxpayer to enter an amount or estimated amount of income\n\nand sales tax paid during the most recent year in order to obtain an\n\nitemized estimate of the percentage and dollar amount of the income\n\nand sales tax paid by the taxpayer which is allocated to various\n\ngeneral categories of state expenditures.\n\nJ. The Oklahoma Tax Commission, the Office of the State\n\nTreasurer, all institutions of The Oklahoma State System of Higher\n\nEducation and any other state agency shall provide to the Office of\n\nManagement and Enterprise Services such information as is necessary\n\nto accomplish the purposes of the Taxpayer Transparency Act.\n\nK. So that the Tax Commission may fulfill its obligations as\n\nrequired by this section, all recipients of tax credits, as that\n\nterm is defined herein, shall file their reports or returns claiming\n\nthe tax credits in an electronic format, as may be required by the\n\nTax Commission. The Tax Commission may disallow any claim of a\n\nperson for a tax credit due to its failure to file a report or\n\nreturn as required under the authority of this subsection.\n\nL. Nothing in the Taxpayer Transparency Act shall require the\n\ndisclosure of information which is required to be kept confidential\n\nby state or federal law.\n\nM. The disclosure of information required by this section shall\n\ncreate no liability whatsoever, civil or criminal, to the State of\ntax credit due to its failure to file a report or\n\nreturn as required under the authority of this subsection.\n\nL. Nothing in the Taxpayer Transparency Act shall require the\n\ndisclosure of information which is required to be kept confidential\n\nby state or federal law.\n\nM. The disclosure of information required by this section shall\n\ncreate no liability whatsoever, civil or criminal, to the State of\n\nOklahoma or any member of the Office of Management and Enterprise\n\nServices or any employee thereof for disclosure of the information\n\nor for any error or omission in the disclosure.\n\nN. The State Auditor and Inspector shall maintain a website\n\nproviding public access to the documentation of stimulus funding\n\npursuant to the requirements of this section. The website shall\n\nprovide a list of all stimulus fund expenditures regardless of\n\namount. The entire list of stimulus fund expenditures and each of\n\nthe related content requirements as detailed in subsection D of this\n\nsection shall be available for export in standardized formats\n\nincluding but not limited to eXtensible Markup Language (XML) and\n\nComma Separated Value (CSV) formats. The list of expenditures shall\n\ninclude searchable functionality including but not limited to the\n\nability to search the expenditures by the name of the entity\n\nreceiving funding, name of entity processing funding and name of\n\nentity benefiting from funding.\n\nO. Information about tax credits subject to disclosure pursuant\n\nto this section shall include the identity of all taxpayers or\n\norganizations having any part in the chain of custody or claim to\n\nthe credit or credits at any time during the credit's existence.","path":["OK Code","Title 62"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os62.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"08da008a6b292a8a9c339e0ba4acc3bad181e68dcb6b7a0526003d83fd6e402a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-62-62-451","next":"us-ok/okla.-stat.-tit.-62-62-46.1"},"notice":"GroundRules: Original legal text. Not legal advice."}