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. 41, No. 13, March 15, 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
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