{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2947.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2947.2","heading":"Apportionment of documentary stamp revenues","body":"A. For the fiscal year ending June 30, 2022, and for each\n\nfiscal year thereafter, ten percent (10%) of the revenue collected\n\npursuant to Section 3204 of this title shall be apportioned by the\n\nOklahoma Tax Commission monthly to the Oklahoma Cooperative\n\nExtension Service for duties imposed on the Extension Service\n\npursuant to Sections 130.1 through 130.7 and Section 1500 of Title\n\n19 of the Oklahoma Statutes and Section 3006 of this title.\n\nB. For the fiscal year ending June 30, 2022, and for each\n\nfiscal year thereafter, eighty-eight and five-tenths percent (88.5%)\n\nof the revenue collected pursuant to Section 3204 of this title\n\nshall be apportioned by the Oklahoma Tax Commission monthly to the\n\nOklahoma State University Center for Local Government Technology for\n\nduties imposed pursuant to Sections 2816 and 2862 of this title\n\nrelated to any training, support, professional development, and\n\nadditional software necessary for county assessors, treasurers and\n\nboards of equalization, and the acquisition and administration of a\n\ncomputer-assisted mass appraisal software system for county\n\ngovernments; provided, the Oklahoma State University Center for\n\nLocal Government Technology may delay the acquisition of such\n\nsoftware until such time as sufficient funds are available.\n\nC. After the computer-assisted mass appraisal software\n\nacquisition is complete and associated costs are paid, any county\n\nwhich elects not to participate in the Oklahoma State University\n\nCenter for Local Government Technology's computer-assisted mass\n\nappraisal software system may apply to the Center for Local\n\nGovernment Technology for a refund up to ten percent (10%) of such\n\ncounty's annual documentary stamp tax revenue apportionment received\n\nby the Center for Local Government Technology; provided, if\n\navailable funds are insufficient for a ten-percent rebate, the\n\npercentage shall be adjusted so that rebates may be paid.","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":"73fadc00d45ea458dc750ac827ebf53a498b1c197153eac557f6066e4f7d774f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2947.1","next":"us-ok/okla.-stat.-tit.-68-68-2947.3"},"notice":"GroundRules: Original legal text. Not legal advice."}