{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2902.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2902.2","heading":"Intangible personal property tax exemption -","body":"Application - Affidavit.\n\nAny person, firm, or corporation claiming the exemption provided\n\nin Section 6A of Article X of the Oklahoma Constitution, relating to\n\nproperty moving through the state in interstate commerce, shall file\n\nan application with the county assessor for each year for which the\n\nexemption is claimed. The application shall be on a form prescribed\n\nby the Oklahoma Tax Commission and shall be filed during the year in\n\nwhich the tax is due, on or before March 15 or within thirty (30)\n\ndays from and after receipt by the taxpayer of a notice of valuation\n\nincrease, whichever is later. Claims filed for previous years shall\n\nbe declared null and void. Eligibility for the exemption shall be\n\nestablished by annually filing an affidavit with the county assessor\n\nstating that the property qualifies for exemption pursuant to the\n\nprovisions of Section 6A of Article X of the Oklahoma Constitution,\n\nrelating to property moving through the state in interstate\n\ncommerce, and such other information as may be required by the\n\ncounty assessor.\n\nEach application for such an exemption shall be examined by the\n\ncounty assessor in the same manner as applications for homestead\n\nexemptions are examined pursuant to Section 2893 of this title.\n\nFurther, the applications shall be reviewed by the county board of\n\nequalization in the same manner as homestead exemption applications\n\nare reviewed pursuant to Section 2894 of this title and applicants\n\nshall have the same rights to review and appeal as provided in\n\nSection 2895 of this title.","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":"8273647c92d844a270c0ddef584e9feb73b9306704fb4f51a5d67138a70b6eeb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2902.1","next":"us-ok/okla.-stat.-tit.-68-68-2902.3"},"notice":"GroundRules: Original legal text. Not legal advice."}