Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 7 - Manufacturing Facilities
Section 710:10-7-9 - Inventories not exempt
Universal Citation: OK Admin Code 710:10-7-9
Current through Vol. 42, No. 7, December 16, 2024
Inventories are not exempt from ad valorem taxation under the manufacturing exemption, although they may be exempted, in whole or in part by the provisions of Article 10, Section 6A of the Oklahoma Constitution, the "freeport" amendment.
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