{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2807.12","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2807.12","heading":"Recovery fee — Annual report to Tax Commission","body":"Annually, on or before February 15, each rental business that\n\ncollects the equipment rental recovery fee shall be required to\n\nelectronically submit to the Oklahoma Tax Commission a consolidated\n\nreport showing the aggregated personal property taxes paid in the\n\nstate during the previous calendar year and the aggregated recovery\n\ncollections in the state during the previous calendar year. If the\n\naggregated recovery collections in the state exceed the aggregated\n\ntaxes paid in the state, the aggregate excess shall be paid to the\n\ncounty treasurers. The amount of excess paid to each county\n\ntreasurer shall be a pro rata distribution based on the amount of\n\npersonal property tax paid by the business to each county in the\n\nprevious calendar year in relation to the total personal property\n\ntax paid in this state in the previous calendar year. No excess\n\ncollections shall be retained by the business.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"6307ec56ab3a483e7f22e8b34809f2937364d02d9735709f61bd354f13d847b2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2807.11","next":"us-ok/okla.-stat.-tit.-68-68-2808"},"notice":"GroundRules: Original legal text. Not legal advice."}