Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 15 - Freeport Exemption
Section 710:10-15-1 - General provisions
Universal Citation: OK Admin Code 710:10-15-1
Current through Vol. 42, No. 1, September 16, 2024
(a) The procedures and requirements set out in this Subchapter shall be used to administer the exemption.
(b) The "Freeport Exemption" refers to the Oklahoma Constitutional provision contained in Oklahoma Constitution Article 10, Section 6A relating to property moving through the state and goods, wares and merchandise held for assembly, storage, manufacturing, processing or fabricating purposes if not for more than nine (9) months.
Added at 25 Ok Reg 2029, eff 7-1-08
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
