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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
SENATE BILL 1802 By: Howard
AS INTRODUCED
An Act relating to multiple versions of statutes;
amending, merging, consolidating and repealing
multiple versions of statutes; amending 11 O.S. 2021,
Section 50-114, as last amended by Section 1, Chapter
330, O.S.L. 2021; repealing 11 O.S. 2021, Section 50-
114, as last amended by Section 3, Cha pter 329,
O.S.L. 2021; amending 21 O.S. 2021, Section 142A-3,
as last amended by Section 1, Chapter 344, O.S.L.
2021; repealing 21 O.S. 2021, Section 142A-3, as last
amended by Section 8, Chapter 552, O.S.L. 2021;
amending 21 O.S. 2021, Section 1111, as last amended
by Section 1, Chapter 253, O.S.L. 2021; repealing 21
O.S. 2021, Section 1111, as last amended by Section
3, Chapter 331, O.S.L. 2021; amending 21 O.S. 2021,
Section 1241, as last amended by Section 1, Chapter
176, O.S.L. 2021; repealing 21 O.S. 2021, Section
1241, as last amended by Section 2, Chapter 554,
O.S.L. 2021; repealing 21 O.S. 2021, Section 1290.18,
as last amended by Section 8, Chapter 146, O.S.L.
2021; repealing 43A O.S. 2021, Section 1-110, as last
amended by Section 1, Chapter 38 , O.S.L. 2021;
repealing 43A O.S. 2021, Section 5-207, as last
amended by Section 2, Chapter 38 , O.S.L. 2021;
amending 47 O.S. 2021, Section 955, as last amended
by Section 4, Chapter 334, O.S.L. 2021; repealing 47
O.S. 2021, Section 955, as last amended by Section 1,
Chapter 155, O.S.L. 2021; amending 47 O.S. 2021,
Section 1132, as last amended by Section 2, Chapter
543, O.S.L. 2021; repealing 47 O.S. 2021, Section
1132, as last amended by Section 2, Chapter 376,
O.S.L. 2021; amending 47 O.S. 2021, Section 11 41.1,
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as last amended by Section 13, Chapt er 157, O.S.L.
2021; repealing 47 O.S. 2021, Section 1141.1, as last
amended by Section 10, Chapter 276 , O.S.L. 2021;
amending 51 O.S. 2021, Section 152, as last amended
by Section 28, Chapter 12, O.S.L. 2021; repealing 51
O.S. 2021, Section 152, as last amended by Section 1,
Chapter 41, O.S.L. 2021; repealing 51 O.S. 2021,
Section 152, as last amended by Section 1, Chapter
241, O.S.L. 2021; amending 51 O.S. 2021, Section 155,
as last amended by Section 3, Chapter 2 41, O.S.L.
2021; repealing 51 O.S. 2021, Section 155, as last
amended by Section 29, Chapter 12, O.S.L. 2021;
amending 61 O.S. 2021, Section 103, as last amended
by Section 2, Chapter 340, O.S.L. 2021 ; repealing 61
O.S. 2021, Section 103, as last amended by Section 1,
Chapter 244, O.S.L. 2021; amending 62 O.S. 2021,
Section 34.32, as last amended by Section 1, Chapter
16, O.S.L. 2021; repealing 62 O.S. 2021, Section
34.32, as last amended by Section 1, Chapter 160,
O.S.L. 2021; amending 63 O.S. 2021, Sectio n 426, as
amended by Section 2, Chapter 56 3, O.S.L. 2021;
repealing 63 O.S. 2021, Section 426, as amended by
Section 13, Chapter 584, O.S.L. 2021; repealing 63
O.S. 2021, Section 426, as amended by Section 6,
Chapter 553, O.S.L. 2021; amending 63 O.S. 2021,
Section 427.3, as last amended by Section 9, Chapter
553, O.S.L. 2021; repealing 63 O.S. 2021, Section
427.3, as last amended by Section 5, Chapter 584,
O.S.L. 2021; amending 63 O.S. 2021, Section 427.4, as
amended by Section 10, Chapter 553, O.S.L. 202 1;
repealing 63 O.S. 2021, Section 427.4, as amended by
Section 6, Chapter 584, O.S.L. 2021; amending 63 O.S.
2021, Section 427.16, as amended by Section 1 8,
Chapter 553, O.S.L. 2021; repealing 63 O.S. 2021,
Section 427.16, as amended by Section 10, Cha pter
584, O.S.L. 2021; amending 63 O.S. 2021, Section 1-
317, as last amended by Section 1, Chapter 247,
O.S.L. 2021; repealing 63 O.S. 2021, Section 1-317,
as last amended by Section 1, Chapter 104, O .S.L.
2021; amending 63 O.S. 2021, Section 1 -1962, as last
amended by Section 1, Chapter 125, O. S.L. 2021;
repealing 63 O.S. 2021, Section 1-1962, as last
amended by Section 3, Chapter 284, O.S.L. 2021 ;
amending 64 O.S. 2021, Section 1013, as last amended
by Section 1, Chapter 132, O.S.L. 2021 ; repealing 64
O.S. 2021, Section 1013, as last amended by Sect ion
2, Chapter 227, O.S.L. 2021; repealing 64 O.S. 2021,
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Section 1013, as last amended by Section 1, Chapter
228, O.S.L. 2021; amending 68 O.S. 2021, Section
1356, as last amended by Section 1, Chapter 539,
O.S.L. 2021; repealing 68 O.S. 2021, Section 1356, as
last amended by Section 1, Chapter 580, O.S.L . 2021;
amending 68 O.S. 2021, Section 2355, as last amended
by Section 1, Chapter 493, O.S.L. 2021; repealing 68
O.S. 2021, Section 2355, as last amended by Sectio n
1, Chapter 492, O.S.L. 2021; amending 68 O.S. 2021,
Section 3624, as last amended by Section 13, Chapter
15, O.S.L. 2021; repealing 68 O.S. 2021, Section
3624, as last amended by Section 3, Chapter 312,
O.S.L. 2021; amending 70 O.S. 2021, Section 6 -187, as
last amended by Section 1, Chapter 118, O.S.L. 2021;
repealing 70 O.S. 2021, Section 6-187, as last
amended by Section 1, Chapter 319, O.S.L. 2021 ;
amending 70 O.S. 2021, Section 11 -103.6, as last
amended by Section 1, Chapter 322 , O.S.L. 2021;
repealing 70 O.S. 2021, Section 11-103.6, as last
amended by Section 4, Chapter 345, O.S.L . 2021;
amending 74 O.S. 2021, Section 85. 3A, as last amended
by Section 1, Chapter 58, O. S.L. 2021; repealing 74
O.S. 2021, Section 85.3A, as last amended by Section
13, Chapter 101, O.S.L. 2021; amending 75 O.S. 2021,
Section 251, as last amended by Section 31, Chapter
12, O.S.L. 2021; repealing 75 O.S. 2021, Section 251,
as last amended by Section 6, Chapter 11 , O.S.L.
2021; updating statutory cites; and declaring an
emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 11 O.S. 2021, Section 50 -114, as
last amended by Section 1, Chapter 330 , O.S.L. 2021, is amended to
read as follows:
Section 50-114. A. The State Board is hereby authorized to pay
out of funds in the System a month ly service pension to any member
eligible as hereinafter provided, not exceeding in any event the
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amount of money in such funds and not exceeding in any event the
accrued retirement benefit for such member, except as provided for
herein. In order for a member to be eligible for such service
pension the following requirements must be complied with:
1. The member’s service with the police department for any
participating municip ality must have ceased; however, a mem ber may
be subsequently reemployed in the position of police chief pursuant
to subsection C of Section 50 -112 of this title;
2. The member must have reached the member ’s normal retirement
date; and
3. The member must have complied with any agreement as t o
contributions by the member and other me mbers to any funds of the
System where said agreement has been made as provided by this
article; provided, that should a retired member receive disability
benefits as provided in this and other sections of this art icle, the
time the retired member is recei ving said disability benefits shall
count as time on active service if the retired member should be
recalled by the Chief of Police from said disability retirement . It
shall be necessary before said time shall be counted toward
retirement that the retired member make the same contribution as the
member would have otherwise made if on active service for the time
the retired member was disabled.
B. Any member complying with all requirements of this article,
who reaches normal retirement date, upon applicati on, shall be
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retired at the accrued retirement benefit . When a member has served
for the necessary number of years and is otherwise eligible, as
provided in this article, if s uch member is discharged without cause
by the participating municipality, the me mber shall be eligible for
a pension.
C. Effective July 1, 1989, in no event shall commencement of
distribution of the accrued retirement benefit of a member be
delayed beyond April 1 of the calendar year followin g the later of:
1. The calendar year in w hich the member reaches seventy and
one-half (70 1/2) years of age for a member who attains age seventy
and one-half (70 1/2) before January 1, 2020, or effective for
distributions required to be made after Decembe r 31, 2019, the
calendar year in which the member reaches seventy-two (72) years of
age for an individual who attains age seventy and one -half (70 1/2)
after December 31, 2019 ; or
2. The actual retirement date of the member.
For distributions made for cal endar years beginning on or after
January 1, 2001, through December 31, 2004, the System shall apply
the minimum distribution requirements and incidental benefit
requirements of Section 401(a)(9) of the Internal Revenu e Code of
1986, as amended, in accorda nce with the regulations under Section
401(a)(9) of the Internal Revenue Code of 1986, as amended, which
were proposed on January 17, 2001, notwithstanding any provision of
the System to the contrary . For distributions made for calendar
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years beginning on or after January 1, 2005, the System shal l apply
the minimum distribution incidental benefit requirements, incidental
benefit requirements, and minimum distribution requirements of
Section 401(a)(9) of the Internal Re venue Code of 1986, as amended,
in accordance with the final regulations under S ection 401(a)(9) of
the Internal Revenue Code of 1986, as amended , including Treasury
Regulations Sections 1.401(a)(9) -1 through 1.401(a)(9) -9; provided,
however, that for dist ributions required to be made after De cember
31, 2019, for individuals who attai n seventy and one-half (70 1/2)
years of age after December 31, 2019, such distributions shall take
into account that age 70 1/2 was stricken and age 72 was inserted in
Section 401(a)(9)(B)(iv)(I), Section 401(a)(9 )(C)(i)(I) and Section
401(a)(9)(C)(ii)(I) of the Internal Revenue Code of 1986, as
amended, notwithstanding any provision of the System to the
contrary. Effective January 1, 2009, with respect to the Oklahoma
Police Deferred Option Plan, to the extent ap plicable, no minimum
distribution is requi red for 2009 in accordance with Section
401(a)(9)(H) of the Internal Revenue Code of 1986, as amended.
Effective September 8, 2009, notwithstanding anything to the
contrary of the System, the System, which is a gov ernmental plan
(within the meaning of Sect ion 414(d) of the Internal Revenue Code
of 1986, as amended) is treated as having complied with Section
401(a)(9) of the Internal Revenue Code of 1986, as amended, for all
years to which Section 401(a)(9) of the In ternal Revenue Code of
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1986, as amended, applies to the System if the System complies with
a reasonable and good -faith interpretation of Section 401(a)(9) of
the Internal Revenue Code of 1986, as amended.
D. In the event of the death of any member who has been awarded
a retirement benefit or is e ligible therefor as provided in this
section, such member ’s beneficiaries shall be paid such retirement
benefit. The remaining portion of the member ’s retirement benefit
shall be distributed to the beneficiaries a t least as rapidly as
under the method of distribution to the member. Effective March 1,
1997, if a member to whom a retirement benefit has been awarded or
who is eligible therefor dies prior to the date as of which t he
total amount of retirement benefit paid equals the total amount of
the employee contributions paid by or on behalf of the member and
the member does not have a surviving beneficiary under paragraph 13
of Section 50-101 of this title, the total benefits paid as of the
date of the member’s death shall be subtracted from the accumulat ed
employee contribution amount and the balance, if greater than zero
(0), shall be paid to the member ’s estate.
E. The State Board may review and affirm a member ’s request for
retirement benefits prior to the mem ber’s normal retirement date
provided that no retirement benefits are paid prior to the norma l
retirement date.
F. A member retired under the provisions of this article may
apply to the State Board to have the member ’s retirement benefits
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set aside and may make application for disability benefits . Upon
approval of the disability benefits, the me mber would become subject
to all provisions of this article pertaining to disability
retirement.
G. Upon the death of a reti red member or a beneficiary, the
benefit payment for the month in which the reti red member or
beneficiary died, if not previously p aid, shall be made to the
beneficiary of the member, which shall include a successor in
interest for whom an affidavit is pro vided to the System in
accordance with Section 393 of Title 58 of the Oklahoma S tatutes, or
to the member’s or beneficiary’s estate if there is no surviving
beneficiary under paragraph 13 of Section 50 -101 of this title, to
the member’s estate or, if prope rly designated by the member, a
trust. Upon the death of a beneficiary, the ben efit payment for the
month in which the beneficiary died, if not previously paid, s hall
be made to the beneficiary ’s estate or, if properly designated by
the beneficiary, to a trust. Such benefit payment shall be made in
an amount equal to a full monthly benefit payment regardless of the
day of the month in which the retired member or beneficiary died.
H. If the requirements of Section 50-114.4 of this title are
satisfied, a member who, by reason of attainment of normal
retirement date or age, is separate d from service as a public safety
officer with the member ’s participating municipality, may elect to
have payment made directly to the provider for qualif ied health
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insurance premiums by deduction from his or her m onthly pension
payment, after December 31, 2006, in accordance with Section 402(l)
of the Internal Revenue Code of 1986, as amended.
SECTION 2. REPEALER 11 O.S. 2021, Section 50-114, as
last amended by Section 3, Chapter 329 , O.S.L. 2021, is hereby
repealed.
SECTION 3. AMENDATORY 21 O.S. 2021, Section 142A -3, as
last amended by Section 1, Chapter 344, O.S.L . 2021, is amended to
read as follows:
Section 142A-3. A. Upon the preliminary investiga tion of a
violent crime, it shall be the duty of the peace officer who
interviews the victim of such crime to inform the vi ctim, or a
responsible adult if the vi ctim is a minor child or an incompetent
person, or the family member who receives death notification in the
case of a homicide, in writing, of their rights as a crime victim.
Written notification shall consist of hand ing the victim,
responsible adult, if the victim is a minor child or an incompetent
person, or family member receiving death notification, a preprinted
card or brochure that, at a minimum, includes the following
information:
1. A statement that reads, “As a victim of crime, you have
certain rights”;
2. Telephone and address information for the local D istrict
Attorney Victim-Witness Coordinator; and
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3. The website address where victims can access a full list of
their rights, additional information, and ho w to apply for crime
victim compensation assistance.
B. A victim of domestic abuse has the right t o be informed by
the first peace officer who interviews the victim of domestic abuse
of the twenty-four-hour statewide telephone communication service
established by Section 18p -5 of Title 74 of the Oklahoma Statutes
and to give notice to the victim of cer tain rights. The notice
shall consist of handing such victim the following statement:
“As a victim of domestic abuse, you have certain rights. These
rights are as follows:
1. The right to requ est that charges be pressed against your
assailant;
2. The right to request protection from any harm or threat of
harm arising out of your cooperation with law enforcement and
prosecution efforts as far as facilities are available and to be
provided with information on the level of protection available;
3. The right to be informed of financial assistanc e and other
social services available as a result of being a victim including
information on how to apply for the ass istance and services; and
4. The right to file a petition for a protective order or, when
the domestic abuse occurs when the court is not open for business,
to request an emergency temporary protective order.”
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C. The victim of rape or forcible sodomy sexual assault, as
defined in Section 142.20 of this title, has the right to be
informed by the peace officer who interviews the victim of the rape
or forcible sodomy sexual assault, or a responsible adult if the
victim is a minor child or an incompetent person, of the twenty-
four-hour statewide telephone communication service established by
the Office of the Attor ney General for victims of sexual assault
pursuant to Section 18p-5 of Title 74 of the Oklahoma Statutes and
to give notice to the victim or such responsible adult of certain
rights of the victim. The notice shall consist of handing such
victim or responsible adult a written statement in substant ially the
following form:
“As a victim of the crime of rape or forcible sodomy sexual
assault, you have certain rights. These rights are as follows:
1. The right to request that charges be pressed against your
assailant;
2. The right to request protection from any harm or threat of
harm arising out of your cooperation with law enforcem ent and
prosecution efforts as far as facilities are available and to be
provided with information on the level of protection avai lable;
3. The right to be informed of financial assistance and other
social services available to victims including information on how to
apply for the assistance and services;
4. The right to a free forensic medical examination; and
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5. The right to be informed by the district attorney of other
victim’s rights available pursuant to Sect ion 142A-2 of Title 21 of
the Oklahoma Statutes this title;
6. The right to speak with a sexual assault victims’ advocate;
7. The right to request and receive the status and results of
the analysis of the sexual assault forensic evidence ; and
8. The right to request a copy of the police report .”
D. Upon the preliminary investigation of a domestic violence
crime involving intimate partner violence, the first peace office r
who interviews the victim of domestic abuse shall assess the
potential for danger by asking a series of questions pro vided on a
lethality assessment form available on the Oklahoma Attorney General
website. The lethality assessment form shall include the following
questions:
1. Has the person e ver used a weapon against the victim or
threatened the victim with a weapon?
2. Has the person threatened to kill the victim or children of
the victim?
3. Does the victim think the person will try to kill the
victim?
4. Has the person ever tried to chok e the victim?
5. Is the person violently or const antly jealous or does the
person control most of the daily activities of the victim?
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6. Has the victim left or separated from the person after
living together or b eing married?
7. Is the person unemployed ?
8. Has the person ever tried to kill himself or herself?
9. Does the victim have a child that the person knows is not
his or her own child?
10. Does the person follow or spy on the victim or leave the
victim threatening messages?
11. Is there anythin g else that worries the victim about his or
her safety and if so, what worries the victim?
E. If the results of the lethality assessment indicate a
referral is suggested, the assessing officer shall implement the
protocol referral process to a domestic violence advocate from a
certified or tribal program as follows:
1. Advise the victim of the results of the assessment;
2. Advise the victim that based on the results o f the
assessment the officer will call the domestic violence hotline to
allow the victim to speak with an advocate;
3. If the victim does not want to speak with an advocate, the
officer shall document the refusal on the form.
F. Regardless of the results of the lethality assessment,
referral information for shelters, domestic violence progr ams and
other social services shall be provided to the victim.
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SECTION 4. REPEALER 21 O.S. 2021, Section 142A-3, as
last amended by Section 8, Chapter 552, O.S.L. 2021, is hereby
repealed.
SECTION 5. AMENDATORY 21 O.S. 2021, Sectio n 1111, as
last amended by Section 1, Chapter 253, O.S.L. 2021 , is amended to
read as follows:
Section 1111. Rape is an act of sexual intercourse involving
vaginal or anal penetration acco mplished with a male or femal e
within or without the bonds of matrimony who may be of the same or
the opposite sex as the perpetrator under any of th e following
circumstances:
1. Where the victim is under sixteen (16) years of age;
2. Where the victim is incapable through mental illness or any
other unsoundness of mind, whether tempora ry or permanent, of giving
legal consent;
3. Where force or viole nce is used or threatened, accompanie d
by apparent power of execution to the victim or to another person;
4. Where the victim is intoxicated by a n arcotic or anesthetic
agent, administered by or with the privity of the accused as a means
of forcing the victim to submit;
5. Where the victim is at the time unconscious of the nature of
the act and this fact is k nown to the accused;
6. Where the victim submits to sexual intercourse under the
belief that the person committing the act is a spouse, and this
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belief is induced by artifice, preten se, or concealment practiced by
the accused or by the accused in collusio n with the spouse with
intent to induce that belief. In all cases of collusion bet ween the
accused and the spouse to accomplish such act, both the s pouse and
the accused, upon convic tion, shall be deemed guilty of rape;
7. Where the victim is under the l egal custody or supervision
of a state agency, a federal agency, a county, a munici pality or a
political subdivision and engages in sexual intercours e with a
state, federal, county, municipal or political subdivision employee
or an employee of a contractor of the state, the federal government,
a county, a municipality or a political subd ivision that exercises
authority over the victim, or the subcontra ctor or employee of a
subcontractor of the contractor of the state or federal government,
a county, a municipality or a political subdivision that e xercises
authority over the victim;
8. Where the victim is at least sixteen (16) years of age and
is less than twenty (20) years of age and is a student, or under the
legal custody or supervision of any public or p rivate elementary or
secondary school, ju nior high or high school, or public vocati onal
school, and engages in sexual intercourse with a person who i s
eighteen (18) years of age or older and is an employee of the same
school system; or
9. Where the victim is nineteen (19) years of age or younger
and is in the legal custody of a state ag ency, federal agency or
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tribal court and engages in sexual intercours e with a foster parent
or foster parent applicant; or
10. Where the victim is at least sixteen (16) yea rs of age but
less than eighteen (18) yea rs of age and the perpetrator of the
crime is a person responsible for the child ’s health, safety or
welfare. “Person responsible fo r the child’s health, safety or
welfare” shall include, but not be limited to:
a. a parent,
b. a legal guardian,
c. custodian,
d. a foster parent,
e. a person eighteen (18) years of age or older with whom
the child’s parent cohabitates,
f. any other adult residing in the home of the child,
g. an agent or employee of a public or private
residential home, institution, facility o r day
treatment program as defined in Sect ion 175.20 of
Title 10 of the Oklahoma Statutes, or
h. an owner, operator or employee of a child care
facility, as defined by Section 402 of Title 10 of the
Oklahoma Statutes.
SECTION 6. REPEALER 21 O.S. 2021, Section 1111, as last
amended by Section 3, Chapter 331 , O.S.L. 2021, is hereby repealed.
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SECTION 7. AMENDATORY 21 O.S. 2021, Sect ion 1241, as
last amended by Section 1, Chapter 176, O.S.L. 2021, is amended to
read as follows:
Section 1241. A. Any person who shall furnish to any p erson
under the age of twenty -one (21) by gift, sale or otherwise any
cigarettes, cigarette papers, cigars, bi dis, snuff, chewing tobacco,
or any other form of tobacco product, nicotine product or vapor
products product shall be guilty of a misdemeanor and , upon
conviction, shall be punished by a fine in the a mount of not less
than Twenty-five Dollars ($25.00) nor more than Two Hundred Do llars
($200.00) and by imprisonment in the county jail for a term of not
less than ten (10) days no r more than ninety (90 ) days for each
offense. For the purposes of this sect ion, the term “vapor product”
shall have the same meaning as provided in the Pre vention of Youth
Access to Tobacco Act.
B. The provisions of subsection A of this section shall no t
apply to persons per forming activities as part of a scientific study
being conducted by a research institution for the purpose of medical
research to further efforts in cigarette and tobacco use preventio n
and cessation and tobacco product regulation, pr ovided that such
medical research has been approved by a properly accredited
institutional review board pursuant to applicable federal
regulations.
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SECTION 8. REPEALER 21 O.S. 2021, Section 1241, as last
amended by Section 2, C hapter 554, O.S.L. 2021, is hereby repealed.
SECTION 9. REPEALER 21 O.S. 2021, Section 1290.18, as
last amended by Section 8, Chapter 146, O.S.L. 2021, is hereby
repealed.
SECTION 10. REPEALER 43A O.S. 2021, Section 1-110, as
last amended by Section 1, Chapter 38, O.S.L. 2021, is hereby
repealed.
SECTION 11. REPEALER 43A O.S. 2021, Section 5-207, as
last amended by Section 2, Chapter 38, O.S.L. 2021, is hereby
repealed.
SECTION 12. AMENDATORY 47 O.S. 2021, Section 955, as
last amended by Section 4, Chap ter 334, O.S.L. 2021, is amended to
read as follows:
Section 955. A. Any officer of the Department of Public Safety
or any other political subdivision of this state is hereby
authorized to cause to be towed any vehicle found upon publi c roads,
highways, streets, turnpikes, private parking lots acces sible to the
public, other public places or upon any private road, street, alley
or lane which provides access to one or mo re single-family or
multifamily dwellings when:
1. A report has been made that the vehicle has been stolen or
taken without the cons ent of its owner;
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2. The officer has reason to believe the vehicle has be en
abandoned as defined in Sections 901 and 902 o f this title;
3. The person driving or in control of the vehicle is arrested
for an alleged offense for which the officer is require d by law to
take the person arre sted or summoned before a proper magistrat e
without unnecessary delay;
4. At the scene of an accident, if the owner or driver is not
in a position to take cha rge of the vehicle and direct or request
its proper removal;
5. The officer has probable cause t hat the person operating the
vehicle has not been granted driving privileges or that the dr iving
privileges of the person are currently suspended, revoked, can celed,
denied, or disqualified;
6. The officer has probable caus e that the vehicle has been
used in the commission of a felony offense and the officer has
obtained a search warrant author izing the search and seizure of the
vehicle;
7. The officer has probable cause that the vehicle is not
insured as required by the Co mpulsory Insurance Law of this s tate;
or
8. The vehicle is involved in a fatal motor vehicle collision
and is needed for evidentiary purposes; or
9. A vehicle is left unattende d upon any street, sidewalk,
alley or thoroughfare and constitutes a hazard or obstruction to the
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normal movement of public transit along a rail fixed g uideway. An
unattended vehicle shall be deemed t o constitute an obstruct ion if
any portion of the vehic le remains in that lane utilized for the
rail fixed guideway as designated by traffic lane markings or if any
portion of the vehicle is outside of the d esignated parking location
and protrudes into the lane of traffic utilize d for the rail fixed
guideway. For purposes of this paragraph, the head of a political
subdivision’s transportation division may authorize e mployees to
cause to be towed any vehicle which constitutes a hazard or
obstruction to the normal movement of publi c transit along a rail
fixed guideway.
No vehicle shall be released after impoundment unless the owner
provides to the storing facility proof of valid insurance or an
affidavit of nonuse on the roadway, or in the event of a r elease
request from an insurer or the representative of the insurer who has
accepted liability for the vehicle, no su ch proof of insurance o r
affidavit of nonuse on the roa dway shall be required.
B. A licensed wrecker operator is not liable for damage to a
vehicle, vessel, or cargo that obstructs the normal movement of
traffic or creates a hazard to traffic and is remov ed in compliance
with the request of a law enforcement officer, unless there is
failure to exercise reasonable care in the performance of the act or
for conduct that is willful or malicious.
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C. Each officer of the Department shall use the services of the
licensed wrecker operat or whose location is nearest to the vehicle
to be towed in all instances i n subsection A of this section . The
requests for services may be alternated or rotated among all
licensed wrecker operators who are located within a reasonabl e
radius of each other . In like manner, the officer sh all advise any
person requesting informati on as to the availability of a wrecker o r
towing service, the name of the nearest licensed wrecker operator,
giving equal consideration to all licensed wrecker operators located
within a reasonable radius of each o ther. In cities of less than
fifty thousand (50,000) population, all licensed wre cker operators
located near or in the city limits of such cities shall be
considered as being equal distance and shall be called on an equal
basis as nearly as possible . In counties bordering other states, if
the officer deems safety and time consideratio ns warrant, the
officer may call a wrecker or towing service that is not on the
rotation log.
D. Any officer of the De partment who has been r equested by a
person in need of wrecker or towing service to call a specif ic
wrecker or towing service for such p erson, and who calls a different
wrecker or towing service other than the one requested, without the
consent of the person, except where hazard ous conditions exist,
shall be subject to progressive discipline issued by the Department
except in instances whe re a vehicle is removed from the roadway
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under the authority of paragraphs 3, 4 and 6 of subsection A of this
section.
E. Operators conducting a tow under this section shall release
all personal property within the v ehicle to an insurer or
representative of the insurer who has accepted liability for the
vehicle, or to the registered owner or the owner’s personal
representative as designated by t he registered owner on a form
approved by the Department . The registered owner or representative
of the registered owner shall provide proof of identity in
accordance with the Department ’s rules related to establishing
identity. Upon the release of perso nal property to an insurer or
representative of the insurer, wrecker opera tors shall be exempt
from all liability and shall be held harmless for any losses or
claims of loss. Personal property shall include everything in a
vehicle except the vehicle, the attached or installed equipment,
vehicle keys or devices to start and unlo ck the vehicle, and the
spare tire and tools to change the tire. Interlock devices may be
removed pursuant to Section 11 -902a of this title. If release of
personal property occurs during normal business hours as prescribed
by the Corporation Commission, it shall be at no cost to the
registered owner or the owner prior to the repossession . After-hour
fees may be assessed as prescribed by this Chapter or by the
Corporation Commission , when the release of property i s made after
the prescribed normal busines s hours.
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F. The operator of a wrecke r or towing service may request a
person offering proof of ownership of personal property and any
interlock device to exec ute a form provided by the operator
exempting the operator from liability for such release.
SECTION 13. REPEALER 47 O.S. 2021, Section 955, as last
amended by Section 1, Chapt er 155, O.S.L. 2021 is hereby repealed.
SECTION 14. AMENDATORY 47 O.S. 2021, Section 1132, as
last amended by Section 2, Chapter 543, O.S.L. 2021 is amended to
read as follows:
A. For all vehicles, unless ot herwise specifically provided by
the Oklahoma Vehicle License and Registration A ct, a registration
fee shall be assessed at the time of initial registration by the
owner and annually thereafter, for the use of the avenues of publi c
access within this state in the following amounts:
1. For the first through the fourth year of registr ation in
this state or any other state, Eighty -five Dollars ($85.00);
2. For the fifth through the e ighth year of registration in
this state or any ot her state, Seventy-five Dollars ($75.00);
3. For the ninth through the twelfth year of registration in
this state or any other state, Fifty -five Dollars ($55.00);
4. For the thirteenth through the sixteen th year of
registration in this state or any other state, Thirty-five Dollars
($35.00); and
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5. For the seventeenth and any following year of registrat ion
in this state or any other state, Fifteen Dollars ($15 .00).
The registration fee provided for in this subsection shall be in
lieu of all other taxes, g eneral or local, unless ot herwise
specifically provided.
On and after January 1, 2022, if a physica lly disabled license
plate is issued pursuant to paragraph 3 of subsection B of Section
1135.1 of this title, any registration fee required for such license
plate and the fee required pursuant to this subsection shall be
remitted at the same time and subje ct to a single registration
period. Upon receipt of a physi cally disabled license plate, the
standard issue license plate must be surrendered to the Oklahom a Tax
Commission or motor license agent. The physically disabled license
plate must be properly di splayed as required for a standard issue
license plate and will be the sole license plate issued and assign ed
to the vehicle. The Oklahoma Tax Commission sh all determine, by
rule, a method for making required fee adjustments when a physically
disabled license plate is obtained during a twelve -month period for
which a registration fee has already been remitted pursuant to this
subsection. The combination of f ees in a single remittance shall
not alter the apportionment otherwise provided for by law.
B. For all-terrain vehicles and motorcycles used exclusively
for use off roads or highways purchased on or after July 1, 2005,
and for all-terrain vehicles and mot orcycles used exclusively for
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use off roads or highways purchased prior to July 1, 2005, which the
owner chooses to register pursuant to the provisions of Sect ion
1115.3 of this title, an initial and nonrec urring registration fee
of Eleven Dollars ($11.00) shall be assessed at the time of initial
registration by the owner . Nine Dollars ($9.00) of the registration
fee shall be deposited in the Oklahoma Tax Commi ssion Reimbursement
Fund. Two Dollars ($2.00) of the registration fee shall be retained
by the motor license agent. The fees required by subsection A of
this section shall not be required for a ll-terrain vehicles or
motorcycles used exclusively off roads and highways.
C. For utility vehicles used ex clusively for use off roads or
highways purchased on or after July 1, 2008, and for utility
vehicles used exclusively for use off roads or highways purchased
prior to July 1, 2008, which the owner chooses to r egister pursuant
to the provisions of Section 1 115.3 of this title, an initial and
nonrecurring registration fee of Eleven Dollars ($11.00) shall be
assessed at the time of initial registration by the owner. Nine
Dollars ($9.00) of the registration fee sh all be deposited in the
Oklahoma Tax Commission Reimbursement Fund. Two Dollars ($2.00) of
the registration fee shall be r etained by the motor license agent .
The fees required by subsection A of this section shall not be
required for utility vehicles use d exclusively off roads and
highways.
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D. There shall be a credit allowed with respect to the fee for
registration of a new vehicle which is a replacement for:
1. A new original vehicle which is stolen from the
purchaser/registrant within ninety (90) days of the date of purchase
of the original vehicl e as certified by a police report or other
documentation as required by the Oklahoma Tax Commission; or
2. A defective new original vehicle ret urned by the
purchaser/registrant to the seller within six (6) mo nths of the date
of purchase of the defective n ew original vehicle as certified by
the manufacturer.
The credit shall be in the amount of the fee for registration
which was paid for the new original vehicle and shall be applied to
the registration fee for the replacement vehicle. In no event will
the credit be refunded.
E. Upon every transfer or cha nge of ownership of a vehi cle, the
new owner shall obtain title for and, except in the case of salvage
vehicles and manufactured homes, register the vehicle wi thin thirty
(30) days of change of ownership an d pay a transfer fee of Fifteen
Dollars ($15.00) in addition to any other fe es provided for in the
Oklahoma Vehicle License and Registration A ct. No new decal shall
be issued to the registrant . Thereafter, the owner shall register
the vehicle annually on the anniversary date of its initial
registration in this state and shall pa y the fees provided in
subsection A of this section and receive a decal evidencing such
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payment. Provided, used motor vehicle dealer s shall be exempt from
the provisions of this s ection.
F. In the event a new or used vehicle is not registered, titled
and tagged within thirty (30) days from the date of transfer of
ownership, the penalty for the failure of the owner of the vehicle
to register the vehicle within thirty (30) days shal l be One Dollar
($1.00) per day, provided that in no event shall the penalty exceed
One Hundred Dollars ($100.00) . No penalty shall be waive d by the
Oklahoma Tax Commission or any motor license agent except a s
provided in subsection C of Section 1127 of t his title, or when it
can be shown the vehicle was stolen as certified by a police report
or other documentation as required by the Oklahoma Tax Commission.
Of each dollar penalty collected pursuant to this s ubsection:
1. Twenty-one cents ($0.21) shall b e apportioned as provided in
Section 1104 of this title;
2. Twenty-one cents ($0.21) shall be retained by the motor
license agent; and
3. Fifty-eight cents ($0.58) shall be deposited in the General
Revenue Fund.
SECTION 15. REPEALER 47 O.S. 2021, Section 1132, as last
amended by Section 2, Chapter 376, O.S.L. 2021 , is hereby repealed.
SECTION 16. AMENDATORY 47 O.S. 2021, Section 1141.1, as
last amended by Section 13, Chapter 157, O.S.L. 2021 , is amended to
read as follows:
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Section 1141.1. A. Each motor license agent shall be entitled
to retain the following amounts from the taxes and f ees collected by
such agent to be used to fund the operation of the office of such
motor license agent subject t o the provisions of Sections 1140
through 1147 of this t itle:
1. Beginning July 1, 2005, Two Dollars and eighty -one cents
($2.81) for each vehi cle registered and for each special license
plate issued pursuant to the Oklahoma Vehicle License and
Registration Act. Beginning July 1, 2006, and thereafter through
December 31, 2021, Three Dollars and fifty -six cents ($3.56) for
each vehicle registered and for each special license plate issued
pursuant to the Oklahoma Vehicle License and Registration Act;
2. Beginning on or after January 1, 2022, and for all
subsequent years, if a special or personalized license plate is
issued pursuant to Sections 1135.1 through 1135.7 of this title and
remittance is combined with the registration required pursuant to
Section 1132 of this title, Seven Dollars and twelve cents ($7.12);
3. One Dollar and twenty -five cents ($1.25) for each
certificate of title issued for boats and motors pursuant to the
Oklahoma Statutes;
3. 4. For each certificate of registration issued for boats and
motors pursuant to the Oklahoma Statutes, an amoun t determined
pursuant to the provision s of subsection B of this section;
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4. 5. Two Dollars and twenty-five cents ($2.25) for each
certificate of title issued pursuant to the Oklahoma Vehicle License
and Registration Act. Provided, the fee retention amoun t for
certificates of title issued pursua nt to the provisions of
subsection H of Section 1105 of this title, in which an insurer pays
the optional twenty-two-dollar-fee amount, is Four Dollars and fifty
cents ($4.50);
5. 6. Beginning October 1, 2000, thre e percent (3%) of the
vehicle excise tax col lected pursuant to Section 2103 of Title 68 of
the Oklahoma Statutes. Beginning July 1, 2001, each motor license
agent shall be entitled to retain three and one hundr ed twenty-five
one-thousandths percent (3.125 %) of the vehicle excise tax collected
pursuant to Section 2103 of Title 68 of the Oklah oma Statutes.
Beginning July 1, 2002, and for all subsequent years, each motor
license agent shall be entitled to retain t hree and twenty-five one-
hundredths percent ( 3.25%) of the vehicle excise tax collected
pursuant to Section 2103 of Title 68 of the O klahoma Statutes.
However, beginning July 1, 2003, the Legislature shall annually
review the percentage to be retained by t he motor license agents
pursuant to this para graph to determine whether such percentage
should be adjusted;
6. 7. Four percent (4%) of the excise tax collected on the
transfer of boats and motors pursuant to the Oklahoma Statutes;
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7. 8. Two Dollars ($2.00) for each driver license, endorsement,
identification license, or renewal or duplicate issued pursuant to
Section 6-101 et seq. of this title;
8. 9. Two Dollars ($2.00) for the recording of security
interests as provided in Section 1110 of this title;
9. 10. Two Dollars ($2.00) for each inspectio n conducted
pursuant to subsection L of Section 1105 of t his title;
10. 11. Three Dollars ($3.00) for each inspection conducted
pursuant to subsection M of Section 1105 of this title;
11. 12. One Dollar ($1.00) for each certificate of ownership
filed pursuant to subsection R of Section 1105 of this title;
12. 13. One Dollar ($1.00) for each temporary permit issued
pursuant to Section 1124 of this title;
13. 14. One Dollar and fifty cents ($1.50) for processing each
proof of financial responsibility, driv er license information,
insurance verification information, and other ad ditional information
as provided in Section 7 -602 of this title;
14. 15. The mailing fees and registration fees provided in
Sections 1131 and 1140 of this title;
15. 16. The notary fee provided in Section 1143 of this title;
16. 17. Three Dollars ($3.00) for each l ien entry form
completed and recorded on a certificate of title pursuant to
subsection G of Section 1105 of this title;
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17. 18. Seven Dollars ($7.00) for each notice of tr ansfer as
provided by subsection B of Section 1107.4 of this title;
18. 19. Seven Dollars ($7.00) for each certificate of title or
each certificate of registration issued for repossessed vehicles
pursuant to Section 1126 of this title;
19. 20. Any amount specifically authorized by law to be
retained by the motor license agent for the furnis hing of a summary
of a traffic record;
20. 21. Beginning July 1, 2009, each motor license agent shall
also be entitled to a portion of the penalties for delinquent
registration or payment of excise tax as provided for in subsection
C of Section 1115, sub section F of Section 1132 and subsection C of
Section 1151 of this title and of subsection A of Section 2103 of
Title 68 of the Oklahoma Statutes;
21. 22. Beginning with the effective date of this act, each
motor license agent shall be entitled to retain Three Dollars and
fifty-six cents ($3.56) for each electric vehicle registered
pursuant to the provisions of this act and such amount shall be in
addition to any other a mount otherwise authorized by this section to
be retained with respect to a vehicle; a nd
22. 23. Beginning with the effective date of this act, each
motor license agent shall be entitled to retain three and t wenty-
five one-hundredths percent (3.25%) of th e vehicle excise tax
collected pursuant to Section 2103 of Title 68 of the Oklahoma
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Statutes for each elec tric vehicle but such amount shall not be in
addition to any other amount otherwise authorized by this section to
be retained with respect to a vehicl e.
The balance of the funds collected shall be remitted to the
Oklahoma Tax Commission as provided in Section 1142 of this title to
be apportioned pursuant to Section 1104 of this title.
B. For each certifica te of registration issued for boats and
motors, each motor license agent shall be entitled to retain the
greater of One Dollar and tw enty-five cents ($1.25) or an amount to
be determined by the Tax Commission according to the provisions of
this subsection. At the end of fiscal year 1997 and each fisca l
year thereafter, the Tax Commission shall compute the average amount
of registration fees for all boats and motors registered in this
state during the fiscal year and shall multiply the result by six
and twenty-two one-hundredths percent (6.22%). The re sulting
product shall be the amount which may be retained by each motor
license agent for each certificate of registration for boats and
motors issued during the following calendar year.
SECTION 17. REPEALER 47 O.S. 2021, Section 1141.1, as
last amended by Section 10, Chapter 276 , O.S.L. 2021, is hereby
repealed.
SECTION 18. AMENDATORY 51 O.S. 2021, Section 152, as
last amended by Section 28 , Chapter 12, O.S.L. 2021, is amended to
read as follows:
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Section 152. As used in The Governmental Tort Claims Act:
1. “Action” means a proceeding in a court of competent
jurisdiction by which one party brings a suit against another;
2. “Agency” means any board, commission, comm ittee, department
or other instrumentality or entity designated to act in behalf of
the state or a political subdivision;
3. “Charitable health care provider ” means a person who is
licensed, certified, or otherwise authorized by the laws of this
state to administer health care in the ordinary course of business
or the practice of a profession and who provides care to a medically
indigent person, as defined in par agraph 9 of this section, with no
expectation of or acceptance of compensation of any kind;
4. “Claim” means any written demand presented by a claimant or
the claimant’s authorized representative in accordance with this act
the Governmental Tort Claims Ac t to recover money from the state or
political subdivision as compensation for an act or omissi on of a
political subdivision or the state or an employee;
5. “Claimant” means the person or the person ’s authorized
representative who files notice of a claim in accordance with The
Governmental Tort Claims Act. Only the following persons and no
others may be claimants:
a. any person holding an interest in real or personal
property which suffers a loss, provided that the claim
of the person shall be aggregated with claims of all
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other persons holding an interest in the property and
the claims of all othe r persons which are deriv ative
of the loss, and that multiple claimants shall be
considered a single claimant,
b. the individual actually involved in the acciden t or
occurrence who suffers a loss, provided that the
individual shall aggregate in the claim t he losses of
all other persons which are derivative of the loss, or
c. in the case of death, an administrator, special
administrator or a personal representative who shall
aggregate in the claim all losses of all persons which
are derivative of the death;
6. “Community health car e provider” means:
a. a health care provider who volunteers services at a
community health center that has been deemed by the
U.S. Department of Health and Human Services as a
federally qualified health center as defined by 42
U.S.C., Section 1396d(l)(2)(B ),
b. a health provider who provides services to an
organization that has been deemed a federally
qualified look-alike community health center, and
c. a health care provider who provides services to a
community health center that h as made application to
the U.S. Department of Health and Human Services for
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approval and deeming as a federally qualified look -
alike community health center in c ompliance with
federal application guidance, and has received
comments from the U.S. Department of Health and Human
Services as to the status of such application with the
established intent of resubmitting a modified
application, or, if denied, a new appli cation, no
later than six (6) months from the date of the
official notification from the U.S. D epartment of
Health and Human Services requiring resubmission of a
new application;
7. “Employee” means any person who is authorized to act in
behalf of a political subdivision or the state whether that person
is acting on a permanent or temporary basis, with or without being
compensated or on a full-time or part-time basis.
a. Employee also includes:
(1) all elected or appointed officers, members of
governing bodies and other persons designated to
act for an agency or political subdivision, but
the term does not mean a person or other legal
entity while acting in the capacity of an
independent contractor or an employee of an
independent contractor,
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(2) from September 1, 1991, through June 30, 1996,
licensed physicians, licensed osteopathic
physicians and certified nurse-midwives providing
prenatal, delivery or infant care services to
State Department of Health clients pursuant to a
contract entered into with the S tate Department
of Health in accordance with paragraph 3 of
subsection B of Section 1 -106 of Title 63 of the
Oklahoma Statutes but only insofar as services
authorized by and in conformity with the terms of
the contract and the requirements of Section 1 -
233 of Title 63 of the Oklahoma Statutes, and
(3) any volunteer, full-time or part-time firefighter
when performing duties for a fire department
provided for in subparagraph j of paragraph 11 of
this section.
b. For the purpose of The Governmental Tort Claims Act,
the following are employees of this state, regardless
of the place in this state where du ties as employees
are performed:
(1) physicians acting in an administrative capacity,
(2) resident physicians and resident interns
participating in a graduate me dical education
program of the University of Oklahoma Health
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Sciences Center, the College of Os teopathic
Medicine of Oklahoma State University, or the
Department of Mental Health and Substance Abuse
Services,
(3) faculty members and staff of the University of
Oklahoma Health Sciences Center and the College
of Osteopathic Medicine of Oklahoma State
University, while engaged in teaching duties,
(4) physicians who practice medicine or act in an
administrative capacity as an employee of an
agency of the State o f Oklahoma,
(5) physicians who provide medical care to inmates
pursuant to a contract with the Department of
Corrections,
(6) any person who is licensed to practice medicine
pursuant to Title 59 of the Oklahoma Statutes,
who is under an administrative prof essional
services contract with the Oklahoma Health Care
Authority under the auspices of the Ok lahoma
Health Care Authority Chief Medical Officer, and
who is limited to performing administrative
duties such as professional guidance for medical
reviews, reimbursement rates, service
utilization, health care delivery and benefit
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design for the Oklahoma Health Care Authority,
only while acting within the scope of such
contract,
(7) licensed medical professionals under contract
with city, county, or state entiti es who provide
medical care to inmates or detainees in the
custody or control of law enforcemen t agencies,
(8) licensed mental health professionals as defined
in Sections 1-103 and 5-502 of Title 43A of the
Oklahoma Statutes, who are conducting initial
examinations of individuals for the purpose of
determining whether an individual meets the
criteria for emergency detention as part of a
contract with the Department of Mental Health and
Substance Abuse Services, and
(9) licensed mental health professionals a s defined
in Sections 1-103 and 5-502 of Title 43A of the
Oklahoma Statutes, who are providing mental
health or substance abuse treatment services
under a professional services contract with the
Department of Mental Health and Substance Abuse
Services and are providing such treatment
services at a state-operated facility.
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Physician faculty members a nd staff of the Universit y
of Oklahoma Health Sciences Center and the College of
Osteopathic Medicine of Oklahoma State University not
acting in an administrativ e capacity or engaged in
teaching duties are not employees or agents of the
state.
c. Except as provided in subparagraph b of this
paragraph, in no event shall the state be held liable
for the tortious conduct of any physician, resident
physician or intern while practicing medicine or
providing medical treatment to patients.
d. For purposes of The G overnmental Tort Claims A ct,
members of the state military forces on state active
duty orders or on Title 32 active duty orders are
employees of this state, rega rdless of the place,
within or outside this state, where their duties as
employees are performe d;
8. “Loss” means death or injury to the body or rights of a
person or damage to real or personal property or rights therein;
9. “Medically indigent” means a person requiring medically
necessary hospital or other health care services for the person or
the dependents of the pers on who has no public or private third-
party coverage, and whose personal resources are insufficient to
provide for needed health care;
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10. “Municipality” means any incorporated city or town, and all
institutions, agencies or instr umentalities of a municip ality;
11. “Political subdivision” means:
a. a municipality,
b. a school district, including, but not limited to, a
technology center school district established pursuant
to Section 4410, 4411, 4420 or 4420.1 of Title 70 of
the Oklahoma Statutes,
c. a county,
d. a public trust where the sole beneficiary or
beneficiaries are a city, town, school district or
county. For purposes of The Gov ernmental Tort Claims
Act, a public trust shall include:
(1) a municipal hospital created pursu ant to Sections
30-101 through 30-109 of Title 11 of the Oklahoma
Statutes, a county hospital created pursuant to
Sections 781 through 796 of Title 19 of the
Oklahoma Statutes, or is created pursuant to a
joint agreement between such governing
authorities, that is operated for the public
benefit by a public trust created pursuant to
Sections 176 through 180.4 of Title 60 of the
Oklahoma Statutes and managed by a g overning
board appointed or elected by the municipality,
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county, or both, who exercises control of the
hospital, subject to the approval of the
governing body of the municipality, county, or
both,
(2) a public trust created pursuant to Sections 176
through 180.4 of Title 60 of the Oklahoma
Statutes after January 1, 2009, the primary
purpose of which is to own, manage, or op erate a
public acute care hospital in this state that
serves as a teaching hospital for a medical
residency program provided by a colleg e of
osteopathic medicine and provides care to
indigent persons, and
(3) a corporation in which all of the capital stock
is owned, or a limited liability company in which
all of the member interest is owned, by a public
trust,
e. for the purposes of The Go vernmental Tort Claims Act
only, a housing authority created pursuant to the
provisions of the Oklahoma Housing Authorit y Act,
f. for the purposes of The Governmental Tort Claims Act
only, corporations organized not for profit pursuant
to the provisions of the Oklahoma General Corporation
Act for the primary purpose of developing and
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providing rural water supply and sewage disposal
facilities to serve rural residents,
g. for the purposes of The Governmental Tort Claims Act
only, districts formed pursuant to the Rural Water,
Sewer, Gas and Solid Waste Management Districts Act,
h. for the purposes of T he Governmental Tort Clai ms Act
only, master conservancy districts formed pursuant to
the Conservancy Act of Oklahoma,
i. for the purposes of The Governmental To rt Claims Act
only, a fire protection district created pursuant to
the provisions of Section 90 1.1 et seq. of Title 19 o f
the Oklahoma Statutes,
j. for the purposes of The Governmental Tort Claims Act
only, a benevolent or charitable corporate volunteer
or full-time fire department for an unincorporated
area created pursuant to the provisions of Sec tion 592
et seq. of Title 18 of the Oklahoma Statutes,
k. for purposes of The Governmental Tort Claims Act only,
an Emergency Services Provider rendering service s
within the boundaries of a Supplemental Emergency
Services District pursuant to an existing c ontract
between the Emergency Services Provider and the State
Department of Health. Provided, however, that the
acquisition of commercial liability insurance co vering
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the activities of such Emergency Services Provider
performed within the State of Oklahom a shall not
operate as a waiver of any of the limitations,
immunities or defenses provided for political
subdivisions pursuant to the terms of The Governmental
Tort Claims Act,
l. for purposes of The Governmental Tort Claims Act only,
a conservation distri ct created pursuant to th e
provisions of the Conservation District Act,
m. for purposes of The Governmental Tort Claims Act,
districts formed pursuant to the Okl ahoma Irrigation
District Act,
n. for purposes of The Governmental Tort Claims Act only,
any community action agency est ablished pursuant to
Sections 5035 through 5040 of Title 74 of the Oklahoma
Statutes,
o. for purposes of The Governmental Tort Claims Ac t only,
any organization that is designated as a youth
services agency, pursuant to Section 2 -7-306 of Title
10A of the Oklahoma Statutes,
p. for purposes of The Governmental Tort Claims Act only,
any judge presiding over a drug court, as defined by
Section 471.1 of Title 22 of the Oklahoma Statutes,
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q. for purposes of The Governmental Tort Claims A ct only,
any child-placing agency licensed by this state to
place children in foster family homes, and
r. for purposes of The Governmental Tort Claims Act only,
a circuit engineering district created pursuant to
Section 687.1 of Title 69 of the Oklahoma St atutes,
s. for purposes of the Governmental Tort Claims Act only,
a substate planning district , regional council of
government or other entity created pursuant to Section
1001 et seq. of Title 74 of the Oklahoma Statutes, and
t. for purposes of The Governmental Tort Claims Act only,
a regional transportation authority created pursuant
to Section 1370.7 of Title 68 of the Oklahoma Statutes
including its contract operator and any railroad
operating in interstat e commerce that sells a property
interest or provides services to a regional
transportation authority or allows the authority to
use the property or tracks of the r ailroad for the
provision of public passenger rail service to the
extent claims against the contract operator or
railroad arise out of or are related to or in
connection with such property interest, services or
operation of the public passenger rail service.
Provided, the acquisition of commercial liability
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insurance to cover the activities of t he regional
transportation authority, contract operator or
railroad shall not operate as a wa iver of any
liabilities, immunities or defenses provided pursuant
to the provisions of the Governmental Tort Claims Act,
and all their institutions, instrumentalities or agencies;
12. “Scope of employment” means performance by an employee
acting in good faith within the duties of the employee ’s office or
employment or of tasks lawfully assigned by a competent autho rity
including the operation or use of an agency vehicle or equipment
with actual or implied consent of the supervisor of the employee,
but shall not include corruption or fraud;
13. “State” means the State of Oklahoma or any office,
department, agency, a uthority, commission, board, institution,
hospital, college, university, public trust created pursua nt to
Title 60 of the Oklahoma Statutes of w hich the State of Oklahoma is
the beneficiary, or other instrumentality thereof;
14. “State active duty” shall be defined in accordance with
Section 801 of Title 44 of the Oklahoma Statutes;
15. “State military forces” shall be defined in accordance with
Section 801 of Title 44 of the Oklahoma Statutes;
16. “Title 32 active duty ” shall be defined in accordance w ith
Section 801 of Title 44 of the Oklahoma Statutes; and
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17. “Tort” means a legal wrong, independen t of contract,
involving violation of a duty imposed by general law, statute, the
Constitution of the State of Oklahoma, or otherwise, resulting in a
loss to any person, association or corporation as the proximate
result of an act or omission of a politica l subdivision or the state
or an employee acting within the scope of employment.
SECTION 19. REPEALER 51 O.S. 2021, Section 152, as last
amended by Section 1, Chapter 41, O.S.L. 2021, is hereby repealed.
SECTION 20. REPEALER 51 O.S. 2021, Section 152, as last
amended by Section 1, Chapter 241, O .S.L. 2021, is hereby repealed.
SECTION 21. AMENDATORY 51 O.S. 2021, Section 155, as
last amended by Section 3, Chapter 241 , O.S.L. 2021, is amended to
read as follows:
Section 155. The state or a political subdivision sh all not be
liable if a loss or claim results from:
1. Legislative functions;
2. Judicial, quasi-judicial, or prosecutorial functions, other
than claims for wrongful criminal f elony conviction resulting in
imprisonment provided for in Section 154 of this title;
3. Execution or enforcement of the lawful orders of any court;
4. Adoption or enforcement of or failure to adopt or enforce a
law, whether valid or invalid, including, but not limited to, any
statute, charter provi sion, ordinance, resolution, rule , regulation
or written policy;
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5. Performance of or the failure to exercise or perform any act
or service which is in the discretion o f the state or political
subdivision or its employees;
6. Civil disobedience, riot, in surrection or rebellion or the
failure to provide, or the method of providing, police, law
enforcement or fire protection;
7. Any claim based on the theory of attractiv e nuisance;
8. Snow or ice conditions or temporary or natural conditions on
any public way or other public place due to weather conditions,
unless the condition is affirmatively caused by the negligent act of
the state or a political subdivision;
9. Entry upon any property where that entry is e xpressly or
implied authorized by law;
10. Natural conditions of property of t he state or political
subdivision;
11. Assessment or collection of taxes or special assessments,
license or registration fees, or other fees or charges imposed by
law;
12. Licensing powers or functions including, but not limited
to, the issuance, denial, suspension or revocation of or failure or
refusal to issue, deny, suspend or revoke any permit, license,
certificate, approval, order o r similar authority;
13. Inspection powe rs or functions, including failure to make
an inspection, review or approval, o r making an inadequate or
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negligent inspection, review or approval of any property, real or
personal, to determine whether the property complies with or
violates any law or cont ains a hazard to health or safety, or fails
to conform to a recognized standard ;
14. Any loss to any person covered by any workers ’ compensation
act or any employer’s liability act;
15. Absence, condition, locatio n or malfunction of any traffic
or road sign, signal or warning device unless the absen ce,
condition, location or malfun ction is not corrected by the state or
political subdivision responsible within a reasonable time after
actual or constructive notice or the removal or destruction of such
signs, signals or warning devices by third parties, action of
weather elements or as a result of traffic collision except on
failure of the state or political subdivision to correct the same
within a reasonable time afte r actual or constructive notice.
Nothing herein shall give rise to liability arising f rom the failure
of the state or any political subdivision to initially place any of
the above signs, signals or warning devices. The signs, signals and
warning devices referred to herein are those used in conn ection with
hazards normally connected with th e use of roadways or public ways
and do not apply to the duty to warn of special defects such as
excavations or roadway obstructions;
16. Any claim which is limited or barred by any other law;
17. Misrepresentation, if unintentional;
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18. An act or omiss ion of an independent contractor or
consultant or his or her employees, agents, subcontractors or
suppliers or of a person other than an employee of the state or
political subdivision at the time the act or omi ssion occurred;
19. Theft by a third person o f money in the custody of an
employee unless the loss was sustained because of the negligence or
wrongful act or omission of the employee;
20. Participation in or pract ice for any interscholastic or
other athletic contest sponsored or conducted by or on t he property
of the state or a pol itical subdivision;
21. Participation in any activity approved by a local board of
education and held within a building or on the groun ds of the school
district served by that local board of education before or after
normal school hours or on weekends;
22. Use of indoor or outdoor school property and facilities
made available for public recreation before or after normal school
hours or on weekends or school vacations, except th ose claims
resulting from willful and wanton a cts of negligence. For purposes
of this paragraph:
a. “public” includes, but is not limited to, students
during nonschool hours and school staff when not
working as employees of the school, and
b. “recreation” means any indoor or outdoor physical
activity, either organized or unorganized , undertaken
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for exercise, relaxation, diversion, sport or
pleasure, and that is not otherwise covered by
paragraph 20 or 21 of this sec tion;
23. Any court-ordered, Department of Corrections or county
approved work release program; provided, however, this provision
shall not apply to claims from individuals not in the custody of the
Department of Corrections based on accidents involving m otor
vehicles owned or operated by the De partment of Corrections;
24. The activities o f the National Guard, the militia or other
military organization administered by the Military Department of the
state military forces when on state active duty pursuant to the
lawful orders of competent authority or on Title 32 active duty
orders:
a. in an effort to quell a riot,
b. in response to a natural disaster or military attack,
or
c. if participating in a military mentor program ordered
by the court;
25. Provision, equipping, operation or maintenance of a ny
prison, jail or correctional facility, or injuries resulting from
the parole or escape of a prisoner or injuries by a prisoner to any
other prisoner; provided, however, this provision shall not apply to
claims from individuals not in the custody of the Department of
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Corrections based on accidents involving motor vehicles owned or
operated by the Department of Corrections;
26. Provision, equipping, operation or maintenance of any
juvenile detention facility, or injuries resulting from the escape
of a juvenile detainee, or injuries by a juvenile de tainee to any
other juvenile detainee;
27. Any claim or action based on the theory of manufacturer ’s
products liability or breach of warranty, either expressed or
implied;
28. Any claim or action based on the t heory of indemnification
or subrogation; provided, however, a political subdivision as
defined in subparagraph s of paragraph 11 of Section 152 of this
title may enter into a contract with a contract operator or a ny
railroad operating in interstate commerc e that sells a property
interest or provides services to a regional transportation
authority, or allows the regional transportation authority to use
the railroad’s property or tracks for the provision of public
passenger rail service, providing for the all ocation of financial
responsibility, indemni fication, or the procurement of insurance for
the parties for all types of claims or damages, provided that funds
have been appropriated to cover the resulting contractu al obligation
at the time the contract is e xecuted. The acquisition of commercial
liability insurance to cover the activities of the regional
transportation authority, contract operator or railroad shall not
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operate as a waiver of any of the liabilities, immunities or
defenses provided for politic al subdivisions pursuant to the
provisions of The Governmental Tort Claims Act. A contract entered
into under this paragraph shall not affect rights of employees under
the Federal Employers Liability Act or the F ederal Railway Labor
Act;
29. Any claim based upon an act or omission of an employee i n
the placement of children;
30. Acts or omissions done in conformance with then current
recognized standards;
31. Maintenance of the state highway system or any porti on
thereof unless the claimant presents evi dence which establishes
either that the stat e failed to warn of the unsafe condition or that
the loss would not have occurred but for a negligent affirmative act
of the state;
32. Any confirmation of the existenc e or nonexistence of any
effective financing statement on file in the office of the Sec retary
of State made in good faith by an employee of the office of the
Secretary of State as required by the provisions of Section 1 -9-
320.6 of Title 12A of the Oklahoma Statutes;
33. Any court-ordered community sentence;
34. Remedial action and any subs equent related maintenance of
property pursuant to and in compliance with an authorized
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environmental remediation program, order, or requirement of a
federal or state environmental agency;
35. The use of necessa ry and reasonable force by a school
district employee to control and discipline a student during the
time the student is in attendance or in transit to and from the
school, or any other function authorized by the school district;
36. Actions taken in good faith by a school district employee
for the out-of-school suspension of a student pursuant to applicable
Oklahoma Statutes; or
37. Use of a public facility opened to the general public
during an emergency.
SECTION 22. REPEALER 51 O.S. 2021, Section 155, as last
amended by Section 29, Chapter 12, O.S.L. 2021, is hereby repealed.
SECTION 23. AMENDATORY 61 O.S. 2021, Section 103, as
last amended by Section 2, Chapter 340, O.S.L. 2021 , is amended to
read as follows:
Section 103. A. Unless otherwise prov ided by law, all public
construction contracts exceeding One Hundred Thousand Dollars
($100,000.00) or constru ction management trade contracts or
subcontracts exceeding Fifty Thousand Dollars ($50,000.00) shall be
let and awarded to the lowest responsible bidder, by open
competitive bidding after solicitation for sealed bids, in
accordance with the provisions of t he Public Competitive Bidding Act
of 1974. No work shall be commenced until a written contract is
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executed and all required bonds and insurance h ave been provided by
the contractor to the awarding public agency.
B. Notwithstanding subsection A of this s ection, in awarding
public construction contracts exceed ing One Hundred Thousand Dollars
($100,000.00) or construction management trade contracts o r
subcontracts exceeding Fifty Thousand Dollars ($50,000.00) ,
counties, cities, other local units of governme nt and any public
trust with a county or a municipality as its sole beneficiary may
provide for a local bid preference of not more than five percen t
(5%) of the bid price if the awarding public agency determines that
there is an economic benefit to the loc al area or economy.
Provided, however, the local bidder or contractor must agree to
perform the contract for the same price and terms as the bid
proposed by the nonlocal bidder or contractor. Any bid preference
granted hereunder must be in accordance wit h an established policy
adopted by the governing body of the awarding public agency to
clearly demonstrate the economic benefit to the local area o r
economy. Provided, further, no local bid preference shall be
granted unless the local bidding entity is th e second lowest
qualified bid on the contract. The bid specifications shall clearly
state that the bid is subject to a local bidder preference law . For
purposes of this section, “local bid” means the bidding person is
authorized to transact business in t his state and maintains a bona
fide establishment for tr ansacting such business within this state .
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This provision does not apply to any constructi on contract for which
federal funds are available for expenditure when its provisions may
be in conflict with federal law or regulation.
C. Except as provided in su bsection E of this section, other
construction contracts for the purpose of making any publ ic
improvements or constructing any public building or making repairs
to the same for One Hundred Thousand D ollars ($100,000.00) or less
shall be let and awarded to the lowest responsible bidder by receipt
of written bids or awarded on the basis of competi tive quotes to the
lowest responsible qualified contractor . Work may be commenced in
accordance with the pu rchasing policies of the public agenc y.
D. Except as provided in subsection E of this section, other
construction contracts for less tha n Ten Thousand Dollars
($10,000.00) may be negotiated with a qualified contractor . Work
may be commenced in accordanc e with the purchasing policies of the
public agency.
E. The provisions of this subsection shall apply to public
construction for minor maintenance o r minor repair work to public
school district property . Other construction contracts for less
than Twenty-five Thousand Dollars ($25,000.00) may be negotiated
with a qualified contractor . Construction contracts equal to or
greater than Fifty Thousand Dollars ($50,000.00) but less than One
Hundred Thousand Dollars ($100,000.00) shall be let and awarded to
the lowest responsible bidder by receipt o f written bids. No work
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shall be commenced on any construction con tract until a written
contract is executed a nd proof of insurance has been provided by the
contractor to the awarding public agency.
F. The Construction and Properties Division of the Offi ce of
Management and Enterprise Services may award contracts using best
value competitive proposals . As used in this subsection, “best
value” means an optional contract award system which can evaluate
and rank submitted competitive performance proposals t o identify the
proposal with the greatest value to the state . The Office of
Management and Enterprise Services , pursuant to the Administrative
Procedures Act, shall promulgate rules necessary to implement the
provisions of this subsection.
G. 1. A public agency shall not l et or award a public
construction contract exce eding One Hundred Thousand Dollars
($100,000.00) or a construction management trade contract or
subcontract exceeding Fifty Thousand Dollars ($50,00 0.00) to any
contractor affiliated with a purchasing cooperative unless the
purchasing cooperative and the c ontractor have complied with all of
the provisions of the Public Competitive Bidding Act of 1974,
including but not limited to open competitive bidd ing after
solicitation for sealed bids . A public agency shal l not let or
award a public construction contra ct exceeding Ten Thousand Dollars
($10,000.00) up to One Hundred Thousand Dollars ($100,000.00) to any
contractor affiliated with a purchasing coope rative unless the
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purchasing cooperative and the contractor h ave complied with all of
the provisions of the Public Competitive Bidding Act of 1974,
including submission of a written bid upon notice of competitive
bidding.
2. A purchasing cooperative and its affiliated contractors
shall not be allowed to bid on any public construction contract
exceeding One Hundred Thousand Dollars ($100,000.00) or any
construction management trade contract or subcontract exceeding
Fifty Thousand Dollars ($50,000.00) unless the purchasing
cooperative and its affil iated contractors ha ve complied with all of
the provisions of the P ublic Competitive Bidding Act of 1974,
including but not limited to open competitive bidding after
solicitation for sealed bids . A purchasing cooperative and its
affiliated contractors sha ll not be allowed to bid on any public
construction contract exceed ing Five Thousand Dollars ($5,000.00)
unless the purchasing cooperative and its affiliated contractors
have complied with all of the provisions of the Public Competitive
Bidding Act of 1974, including submissi on of a written bid upon
notice of open competi tive bidding.
3. Local governmental units, or local governmental units
cooperating under the terms of any inter local cooperative agreement
authorized by state law, may create a purchasing cooperative or
contract with a purchasing cooperative to provide le verage in
achieving best value or the best t erms in contracts. To encourage
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intergovernmental collaboration, an y purchasing cooperative or
interlocal cooperative e ntity may utilize any sin gle legal newspaper
of this state to serve as sufficient compliance for bid notice
requirements of competitive bidding or solicitation of bids. If the
purchasing cooperative or i nterlocal cooperative entity is engaging
in a project exclusive to a county o r group of counties of this
state, and not open to all governmental units or public trusts that
wish to participate statewide, the bid notice shall be published in
a legal newspaper located within the county or group of counties.
Any local governmental un it or public trust that enters into
membership or contracts with a purchasing cooperative or interlocal
cooperative entity may enter into purchases or contracts under the
terms negotiated by the purchasing cooperative or interlocal
cooperative entity. If the purchasing cooperative or interlocal
cooperative entity complie s with the requirements of this section of
law, all local governmental units shall be deemed in compliance with
the requirements set forth for bid notices and publi cation.
SECTION 24. REPEALER 61 O.S. 2021, Section 103, as last
amended by Section 1, Chapter 244, O.S.L . 2021, is hereby repealed.
SECTION 25. AMENDATORY 62 O.S. 2021, Section 34.32, as
last amended by Section 1 , Chapter 16, O.S.L. 2021, is amended to
read as follows:
Section 34.32. A. The Information Services Division of the
Office of Management and Enterprise Services shall create a standard
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security risk assessment for state agency information technology
systems that complies with the International Organization for
Standardization (ISO) and the International Electrotechnical
Commission (IEC) Information Technology - Code of Practice for
Security Management (ISO/IEC 27002).
B. Each state agency that has an information technology system
shall obtain an information security risk assessment to iden tify
vulnerabilities associated with the inf ormation system. The
Information Services Division of the Office of Management and
Enterprise Services shall approve not less than two firms which
state agencies may choose from to conduct the information securi ty
risk assessment.
C. A state agency with an information technology system that is
not consolidated under the Information Technology Consolidation and
Coordination Act or that is otherwise retained by the agency shall
additionally be required to have an information security audit
conducted by a firm approved by the Information Services Division
that is based upon the most current versio n of the NIST Cyber-
Security Framework, and shall submit a final report of the
information security risk assessment and i nformation security audit
findings to the Information Services Division each year on a
schedule set by the Information Services Divisio n. Agencies shall
also submit a list of remedies and a timeline for the repair of any
deficiencies to the Information Se rvices Division within ten (10)
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days of the completion of the audit. The final information security
risk assessment report shall ident ify, prioritize, and document
information security vulnerabilities for each of the state agencies
assessed. The Informat ion Services Division may assist agencies in
repairing any vulnerabilities to ensure compliance in a timely
manner.
D. Subject to the provisions of subsection C of Section 34.12
of this title, the Information Services Division shall report the
results of the state agency assessments and information security
audit findings required pursuant to this section to the Governor,
the Speaker of the House of Representatives, and the President Pro
Tempore of the Senate by the first day of January of each year. Any
state agency with an information technology system that is not
consolidated under the Information Technology Consolidation and
Coordination Act that cannot comply with the provisions of this
section shall consolidate under the Information Technology
Consolidation and Coordination Act.
E. This section shall not apply to state agencies subject to
mandatory North American Electric Reliabili ty Corporation (NERC)
cybersecurity standards and institutions within The Oklahoma State
System of Higher Education, the Social Security Disability
Determination Services Division of the Department of Rehabilitation
Services, and the Oklahoma State Regents for Higher Education and
the telecommunications network known as OneNet that follow the
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International Organization for S tandardization (ISO), the Oklahoma
Military Department (OMD) and the International Electrotechnical
Commission (IEC)-Security techniques-Code of Practice for
Information Security Controls or National Institute of Standards and
Technology.
SECTION 26. REPEALER 62 O.S. 2021, Section 34.32, as
last amended by Section 1, Chapter 160, O.S.L . 2021, is hereby
repealed.
SECTION 27. AMENDATORY 63 O.S. 2021, Section 426, as
amended by Section 2, Chapter 563 , O.S.L. 2021, is amended to read
as follows:
Section 426. A. The tax on retail medical marijuana sales will
shall be established at seven percent (7%) of the gross amount
received by the seller.
B. This tax will shall be collected at the point of sale.
Except as provided for in subsection D, tax proceeds will be applied
primarily to finance the regulatory office.
C. Except as provided for in sub section D, if proceeds from the
levy authorized by subsection A of this section exceed the budgeted
amount for running the regulatory office, any surplus shall be
apportioned with seventy-five percent (75%) going to the General
Revenue Fund and may only be expended for common education including
funding redbud school grants pursuant to Section 3 -104 of Title 70
of the Oklahoma Statutes. Twenty-five percent (25%) shall be
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apportioned to the Oklahoma State Department of Health and earmarked
for drug and alcohol rehabilitation and prevention.
D. Pursuant to Section 1 4 of this act, the Oklaho ma Tax
Commission shall have authori ty to assess, collect and enforce the
tax specified in subsection A of this se ction including any interest
and penalty thereon.
E. For fiscal year 2022, proceeds from the levy authorized by
subsection A of this sectio n shall be apportioned a s follows:
1. The first Sixty-five Million Dollars ($65,000,000.00) shall
be apportioned as follows:
a. fifty-nine and twenty-three hundredths percent
(59.23%) to the State Public Common School Building
Equalization Fund,
b. thirty-four and sixty-two hundredths percent (34.62%)
to the Oklahoma Medical Marijuana Authority, a
division within the Oklahoma State Department of
Health, and
c. six and fifteen hundredths percent (6.15 %) to the
Oklahoma State Department of H ealth and earmarked for
drug and alcohol rehabilitation; and
2. Any surplus collections shall be apportioned to the General
Revenue Fund of the State Treasury .
SECTION 28. REPEALER 63 O.S. 2021, Section 426, as
amended by Section 13, Chapter 584, O.S.L. 2021, is hereby repealed.
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SECTION 29. REPEALER 63 O.S. 2021, Section 426, as
amended by Section 6, Chapter 553 , O.S.L. 2021, is hereby repealed.
SECTION 30. AMENDATORY 63 O.S. 2021, Section 427.3, as
last amended by Section 9, Chapter 553 , O.S.L. 2021, is amended to
read as follows:
Section 427.3. A. There is hereby created the Oklahoma Medical
Marijuana Authority within the State Department o f Health which
shall address issues related to the medical marijuana program in
Oklahoma including, but not limited to, the issuance of patient
licenses and medical marijuana business licenses, and the
dispensing, cultivating, processing, testing, transpor ting, storage,
research, and the use of and sale of medical marijuana pursuant t o
the Oklahoma Medical Marijuana and Patient Protection Act .
B. The Department shall provide support staff to perform
designated duties of the Authority . The Department shall also
provide office space for meetings of the Authority.
C. The Department shall im plement the provisions of the
Oklahoma Medical Marijuana and Patient Protection Act consistently
with the voter-approved State Question No. 788, Initiative Petition
No. 412, subject to the provisions o f the Oklahoma Medical Marijuana
and Patient Protection Act.
D. The Department shall exercise its respective p owers and
perform its respective duties and functions as specified i n the
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Oklahoma Medical Marijuana and Patient Pr otection Act and this title
including, but not limited to, the following:
1. Determine steps the state shall take, whether administrative
or legislative in nature, to ensure that research on marijuana and
marijuana products is being conducted for public p urposes, including
the advancement of:
a. public health policy and public safety poli cy,
b. agronomic and horticultural best practices, an d
c. medical and pharmacopoeia best practices;
2. Contract with third-party vendors and other governmental
entities in order to carry out the respective duties and functions
as specified in the Oklahoma Medical Marijuana and Patient
Protection Act;
3. Upon complaint or upon its own motion and upon a completed
investigation, levy fines as prescribed i n applicable laws, rules
and regulations and suspend, revoke or not renew licenses pursuant
to applicable laws, rules and regulations;
4. Issue subpoenas for the appearance or production of persons,
records and things in connection with disciplinary or contested
cases considered by the Department;
5. Apply for injunctive or declaratory relief to enforce the
provisions of applicable laws, rules and regulations;
6. Inspect and examine all licensed premises of medical
marijuana businesses, research facilities , education facilities and
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waste disposal facilities in which medical marijuana is cultivated,
manufactured, sold, stored, transported, tested , distributed or
disposed of;
7. Upon action by the federal government by which the
production, sale and use of marijuana in Oklaho ma does not violate
federal law, work with the Oklahoma State Banking Department an d the
State Treasurer to develop good practice s and standards for banking
and finance for medical marijuana businesses;
8. Establish internal control procedures for license s including
accounting procedures, reporting procedures and personnel policies;
9. Establish a fee schedule and collect fees f or performing
background checks as the Commissioner deems appropriate . The fees
charged pursuant to this paragraph shall not exc eed the actual cost
incurred for each background check;
10. Establish a fee sched ule and collect fees for material
changes requested by the licensee; and
11. Establish regulations , which require a medical marijuana
business to submit information to the Oklahoma Medical Marijuana
Authority, deemed reasonably necessary to assist the Aut hority in
the prevention of diversion of m edical marijuana by a licensed
medical marijuana business . Such information required by the
Authority may include, but shall not b e limited to:
a. the square footage of the licensed premise s,
b. a diagram of the licensed premises,
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c. the number and type of lights at the lic ensed medical
marijuana commercial grower business,
d. the number, type and production capacity of equipment
located at the medical marijuana processing facility,
e. the names, addresses and tele phone numbers of
employees or agents of a medical marijuana b usiness,
f. employment manuals and standard operating procedures
for the medical marijuana business, and
g. any other information as the Authority reasonably
deems necessary.
E. The Department shall be a uthorized to enter into and
negotiate the terms of a Memorandum of Understanding between the
Department and other state agencies concerning the enforcement of
laws regulating medical marijuana in this state.
SECTION 31. REPEALER 63 O.S. 2021, Section 427.3, as
last amended by Section 5, Chapter 584, O.S.L. 2021 , is hereby
repealed.
SECTION 32. AMENDATORY 63 O.S. 2021, Section 427.4, as
amended by Section 10, Chapter 553, O.S.L. 2021 , is amended to read
as follows:
Section 427.4. A. The Oklahoma Medical Mariju ana Authority, in
conjunction with the State Department of Health, shall employ an
Executive Director and other personnel as necessary to assist the
Authority in carrying out its duties.
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B. The Authority shall n ot employ an individual if any of the
following circumstances exist:
1. The individual has a direct or indirect interest in a
licensed medical mariju ana business; or
2. The individual or his or her spouse, parent, child, spouse
of a child, sibling, or sp ouse of a sibling has an application for a
medical marijuana business license pending before the Department or
is a member of the board of directors o f a medical marijuana
business, or is an indi vidual financially interested in any licensee
or medical marijuana business.
C. All officers and employe es of the Authority shall be in the
exempt unclassified service as provided for in Section 840 -5.5 of
Title 74 of the Oklahoma Statutes.
D. The Commissioner may delegate to any officer or employee of
the Department any of the powers of the Executive Direc tor and may
designate any officer or employee of the Department to perform any
of the duties of the Execut ive Director.
E. The Executive Director shal l be authorized to suggest rules
governing the oversight and implementation of the Oklahoma Medical
Marijuana and Patient Protection Act .
F. The Department is hereby authorized to create employment
positions necessary for the implementation of its obligat ions
pursuant to the Oklahoma Medical Marijuana and Patient P rotection
Act including, but not limited to, Authority investigators and a
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senior director of enforcement . The Department and the Authority,
the senior director of enforcement, the Executive Dir ector, and
Department investigators shall have all the powers of any peace
officer to:
1. Investigate violations or suspected violations o f the
Oklahoma Medical Marijuana and Patient Protection Act and any rules
promulgated pursuant thereto;
2. Serve all warrants, summonses, subpoenas, administrative
citations, notices or other processes relating to the enf orcement of
laws regulating medical marijuana, concentrate, and medical
marijuana product;
3. Assist or aid any law enforcement officer in the perform ance
of his or her duties upon such law enforcement officer ’s request or
the request of other local offic ials having jurisdiction;
4. Require As provided in Section 427.6 of this title, require
any business applicant or licensee to permit an inspection of
licensed premises during business hours or at any t ime of apparent
operation, marijuana equipment, and m arijuana accessories, or books
and records; and to permit the testing of or examination of medical
marijuana, concentrate, or product;
5. Require applicants and licensees to submit complete and
current applications, information and fees required by the Oklahoma
Medical Marijuana and Patient Protection Act, the Oklahoma Medical
Marijuana Waste Management Act and Sections 420 through 426.1 of
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this title, and approve material changes made by the applicant or
licensee;
6. Require medical marijuana business l icensees to submit a
sample or unit of medical marijuana or medical marijuana product to
the quality assurance laboratory when the Department has reas on to
believe the medical marijuana or medical marij uana product may be
unsafe for patient consumption or inhalation or has not been tested
in accordance with the provisions of the Oklahoma Medical Marijuana
and Patient Protection Act and the rules and reg ulations of the
Department. The licensee shall prov ide the samples or units of
medical marijuana or medic al marijuana products at its own expense
but shall not be responsible for the costs of testing; and
7. Require medical marijuana business licensees to periodically
submit samples or units of medical ma rijuana or medical marijuana
products to the quality a ssurance laboratory for quality assurance
purposes. Licensed growers, processors, dispensaries and
transporters shall not be required to submit samp les or units of
medical marijuana or medical marijuan a products more than twice a
year. The licensee shall provide the samples or units of medical
marijuana or medical marijuana products at its own expense but s hall
not be responsible for the costs of tes ting.
SECTION 33. REPEALER 63 O.S. 2021, Section 427.4, as
amended by Section 6, Chapter 584, O.S.L. 2021, is hereby repealed.
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SECTION 34. AMENDATORY 63 O.S. 2021, Section 427.16, as
amended by Section 18, Chapter 553, O.S.L. 2021, is amended to read
as follows:
Section 427.16. A. There is hereby created a medic al marijuana
transporter license as a category of the medical marijuana b usiness
license.
B. Pursuant to Section 424 o f this title, the Oklahoma Medical
Marijuana Authority shall issue a medical marijuana transp orter
license to licensed medical marijuana commercial growers, processors
and dispensaries upon issuance of such li censes and upon each
renewal. Medical marijuana transporter licenses shall als o be
issued to licensed medical marijuana research facilities , medical
marijuana education facilities and medical marijuana testing
laboratories upon issuance of such license s and upon each renewal.
C. A medical marijuana transporter license may also be i ssued
to qualifying applicants who are registered with the Ok lahoma
Secretary of State and otherwise meet the requirements for a medical
marijuana business license set forth i n the Oklahoma Medical
Marijuana and Patient Protection Act and the requirements set forth
in this section to provide logistics, distribution and storage of
medical marijuana, medical ma rijuana concentrate and medical
marijuana products.
D. A medical marijuana transporter license shall be valid for
one (1) year and shall not be transf erred with a change of
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ownership. A licensed medical marijua na transporter shall be
responsible for all medical marijuana, medical marijuana concentrate
and medical marijuana products once the transporter takes control of
the product.
E. A transporter license shall be required for any person or
entity to transport or transfer medical marijuana, medical marijuana
concentrate or medical marijuana products from a licensed medic al
marijuana business to another medical marijuana business, or from a
medical marijuana business to a medical marijuana research facility
or medical marijuana education facility.
F. A medical marijuana transporter licensee may contract with
multiple licensed medical marijuana businesses.
G. A medical marijuana transporter may maintai n a licensed
premises to temporarily store medical marijuana, medical marijuana
concentrate and medical marijuana products and to use as a
centralized distribution point . A medical marijuana transporter may
store and distribute medical marijuana, medical marijuana
concentrate and medical marijuana products from the licensed
premises. The licensed premises s hall meet all security
requirements applicable to a medical marijua na business.
H. A medical marijuana transporter licensee shall use the seed -
to-sale tracking system developed pursuant t o the Oklahoma Medical
Marijuana and Patient Protection Act to create shipping manifests
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documenting the transport of medical marijuan a, medical marijuana
concentrate and medical marijuana products throughout the state.
I. A licensed medical marijuana transporter may maintain an d
operate one or more warehouses in the stat e to handle medical
marijuana, medical marijuana concentrate and medical marijuana
products. Each location shall be registered and inspected by the
Authority prior to its use .
J. With the exception of a lawful transfer between medical
marijuana businesses who are licensed to operate at the same
physical address, all medical marijuana, medical marijuana
concentrate and medical marijuana products shall be transported:
1. In vehicles equipped with Global Positioni ng System (GPS)
trackers;
2. In a locked container and clearly labeled “Medical Marijuana
or Derivative”; and
3. In a secured area of the vehicle that is not accessible by
the driver during tra nsit.
K. A transporter agent may possess marijuana at any lo cation
while the transporter agent is transf erring marijuana to or from a
licensed medical marijuana bus iness, licensed medical marijuana
research facility or licensed medical marijuana education facility.
The Department shall administer and enforce the p rovisions of this
section concerning transpo rtation.
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L. The Authority shall issue a transporter agent license to
individual agents, employees, officers or owners of a transporter
license in order for the individual to qualify to transport medical
marijuana, medical marijuana concentrate or medical marijuana
products.
M. The annual fee for a transporter a gent license shall be
Twenty-five Dollars ($25.00) and shall be paid by the transporter
license holder or the individual applicant . Transporter license
reprints shall be Twenty Dollars ($20.00).
N. The Authority shall issue each transporter agent a regi stry
identification card within thirty (30) days of receipt of:
1. The name, address and date of birth of the person;
2. Proof of current Oklahoma residency;
3. Proof of identity as required for a medical marijuana
business license;
4. Possession of a valid Oklahoma driv er license;
5. Verification of employment with a licensed transporter;
6. The application and affiliated fee; and
7. A copy of the criminal background check conducted by the
Oklahoma State Bureau of Investigation, paid for by t he applicant.
O. If the transporter agent application is denied, the
Department shall notify the tra nsporter in writing of the reason for
denying the registry id entification card.
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P. A registry identifica tion card for a transporter shall
expire one (1) year after the date of issu ance or upon notification
from the holder of the transporter license that t he transporter
agent ceases to work as a transporter.
Q. The Department may revoke the registry identifi cation card
of a transporter agent who knowingl y violates any provision of t his
section, and the transporter is subject to any other penalties
established by law for the violation.
R. The Department may revoke o r suspend the transporter license
of a transporter that the Department determines knowingl y aided or
facilitated a violation of any provision of this section, and th e
license holder license-holder is subject to any other penalties
established in law for th e violation.
S. Vehicles used in the transp ort of medical marijuana or
medical marijuana product shall be:
1. Insured at or above the legal requirements in Oklahoma this
state;
2. Capable of securing medical marijuana during transport; and
3. In possession of a shipping container as defined in Section
427.2 of this title capable of securing all transporte d products.
T. Prior to the transport of any medical marijuana , medical
marijuana concentrate or medical marijuana products, an inventory
manifest shall be prepared at the origination point of t he medical
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marijuana. The inventory manifest shall include the fol lowing
information:
1. For the origination point of the medical marijuana:
a. the licensee number for the com mercial grower,
processor or dispensary,
b. address of origination of transport , and
c. name and contact information for the originating
licensee;
2. For the end recipient license holder of the medical
marijuana:
a. the license number for the dispensary, commercial
grower, processor, resea rch facility or education
facility destination,
b. address of the destination, and
c. name and contact information for the destination
licensee;
3. Quantities by weight or unit of each type of medical
marijuana product contained in transport;
4. The date of the transport and the approximate time o f
departure;
5. The arrival date and estimated time of arrival;
6. Printed names and signatures of the personnel accompanying
the transport; and
7. Notation of the transporti ng licensee.
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U. 1. A separate inventory manifest shall be prepared for each
licensee receiving the medical marijuana.
2. The transporter agent shall pro vide the other medical
marijuana business with a copy of the inventory manifest at the time
the product changes hands and after the othe r licensee prints his or
her name and signs the inventory manifest.
3. A receiving licensee sh all refuse to accept any medical
marijuana, medical marijuana concentrate or medical marijuana
products that are not accompanied by an inventory manifest.
4. Originating and receiving licensees shall main tain copies of
inventory manifests and logs of qua ntities of medical marijua na
received for seven (7) years from date of receipt.
SECTION 35. REPEALER 63 O.S. 2021, Section 427.16, as
amended by Section 10, Chapter 584, O.S.L. 2021, is hereby repealed.
SECTION 36. AMENDATORY 63 O.S. 2021, Section 1 -317, as
last amended by Section 1, Chapter 247, O.S.L. 2021, is amended to
read as follows:
Section 1-317. A. A death certificate for each death which
occurs in this state shall be filed with the State Department of
Health, within three (3) days after such death.
B. The funeral director shall personally si gn the death
certificate and shall be responsible for filing the death
certificate. If the funeral director i s not available, the person
acting as such who first assumes custody of a dead body in
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accordance with Section 1158 of Title 21 of the Oklahoma St atutes
shall personally sign and file the death certif icate. The personal
data shall be obtained from the nex t of kin or the best qualified
person or source available. The funeral director or person acting
as such shall notify the person providing the personal data that it
is a felony to knowingly provide false data or misrepresent any
person’s relationship to the decedent. The certificate shall be
completed as to personal data and delivered to the attending
physician or the medical examiner responsible for completing the
medical certification portion of th e certificate of death within
twenty-four (24) hours after the death. No later than July 1, 2012,
the personal data, and no later than July 1, 2017, the me dical
certificate portion, shall be entered into the prescribed electronic
system provided by the St ate Registrar of Vital Statistics and the
information submitted to the State Registrar of Vital Statistics.
The resultant certificate produced by the elect ronic system shall be
provided to the physician or medical examiner for medical
certification within twenty-four (24) hours after the death.
C. The medical certification shall be completed and signed
within forty-eight (48) hours after death by the physic ian or
advanced practice registered nurse in charge of the patient ’s care
for the illness or conditi on which resulted in death, except when
inquiry as to the cause of death is required by Section 938 of this
title. No later than July 1, 2017, the medical certification
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portion of certificate data shall be entered into the prescribed
electronic system pro vided by the State Registrar of Vital
Statistics and the information submitted to the State Registrar of
Vital Statistics.
D. In the event that the physici an or advanced practice
registered nurse in charge of the patient ’s care for the illness or
condition which resulted in death is not in attendance at the ti me
of death, the medical certification shall be completed and signed
within forty-eight (48) hours after death by the physician or
advanced practice registered nurse in attendance at the time of
death, except:
1. When the patient is under hospice care at the time of death,
the medical certification may be signed by the hospice ’s medical
director; and
2. When inquiry as to the cause of death is required by Section
938 of this title.
Provided, that such certification, if signed by other than the
attending physician or advanced practice registered nurse, shall
note on the face the name of the attending phy sician or advanced
practice registered nurse and that the information shown is only as
reported.
E. A certifier completing cause of death on a certificate of
death who knows that a lethal drug, overdose or other means of
assisting suicide within the meani ng of Sections 3141.2 through
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3141.4 of this title caused or contributed to the death shall list
that means among the chain of events under cause of death o r list it
in the box that describes how the injury occurred. If such means is
in the chain of event s under cause of death or in the box that
describes how the injury occurred, the certifier shall ind icate
“suicide” as the manner of death.
SECTION 37. REPEALER 63 O.S. 2021, Section 1-317, as
last amended by Section 1, Chapter 104, O .S.L. 2021, is hereby
repealed.
SECTION 38. AMENDATORY 63 O.S. 2021, Section 1 -1962, as
last amended by Section 1, Chapter 125, O. S.L. 2021, is amended to
read as follows:
Section 1-1962. A. No home care agency as that term is defined
by the Home Care Act shall operate without first obtaining a license
as required by the Home C are Act.
B. 1. No home care agency, except as otherwi se provided by
this subsection, shall p lace an individual in the role of supportive
home assistant with a client on a full -time, temporary, per diem, or
other basis, unless the individual has completed agency-based
supportive home assistant training taught by a registered nurse in
the sections applicable to the assistance required by the client.
Each supportive home assistant who successfully completes agency -
based training shall demonstrate competence by testing through an
independent entity approved by t he State Department of Health. The
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requirements related to application, approval, renewal, and denial
of such testing entities shall be set forth in administrative rules
promulgated by the State Commi ssioner of Health.
2. The home care agency shall devel op a written training plan
that shall include, at a minimum, the following:
a. observation, reporting, and documentation of client
status and the standby assistance or other services
furnished,
b. maintenance of a clean, safe, and healthy environment,
c. recognizing an emergency and necessary e mergency
procedures,
d. safe techniques to provide standby assistance with
bathing, grooming, and toileting,
e. assistance with meal preparation and safe food
handling and storage,
f. client rights and responsibilitie s and the need for
respect for the clie nt and for the privacy and
property of the client, and
g. basic infection control practices to include, at a
minimum, instruction in acceptable hand hygiene
techniques and the application of standard
precautions.
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3. Supervisory visits shall be made accord ing to the client
need, as determined by the nursing supervisor, but no less than once
every six (6) months.
4. No supportive home assistant shall provide servic es to a
client until a criminal history background chec k and a check of the
nurse aide registry maintained by the State Department of Health is
performed in accordance with Section 1 -1950.1 of this title and the
assistant is found to have no notations of a buse of any kind on the
registry and no convictions of the crimes listed in subsection F of
Section 1-1950.1 of this title.
5. No home care agency may employ a supportive home assistant
listed on the Department of Human Services Community Services Worker
Registry.
6. No licensed health care facility, license d physician,
advanced practice register ed nurse, physician assistant, or state
agency employee acting in the performance of his or her duties shall
refer a client for personal care services as defined in paragraph 8
of Section 1-1961 of this title or for c ompanion or sitter services
as defined in paragraph 1 of subsection A of Section 1 -1972 of this
title, except to an agency licensed to provide such services. For
purposes of this subsection, “licensed health care facility” shall
include acute care hospita ls, long-term acute care hospitals,
rehabilitation hospitals, skilled nursing facilities, assisted
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living facilities, residential care homes, home care agencies, adult
day care centers and hospice agen cies.
C. 1. No employer or contractor, except as othe rwise provided
by this subsection, shal l employ or contract with any individual as
a home health aide for more than four (4) months, on a full -time,
temporary, per diem or other basis, unless the indiv idual is a
licensed health professional or unless the i ndividual has satisfied
the requirements for certification and placement on the home health
aide registry maintained by the State Department of Health.
2. a. Any person in the employment of a home care agency as
a home health aide on June 30, 1992, with co ntinuous
employment through June 30, 19 93, shall be granted
home health aide certification by the Department on
July 1, 1993. The home care agency shall maintain
responsibility for assurance of specif ic competencies
of the home health aide and shall only assign the home
health aide to tasks fo r which the aide has been
determined to be competent.
b. Any home health aide employed between the dates of
July 1, 1992, and June 30, 1993, shall be eligible for
certification by passing a competency evaluation and
testing as required by the Department.
c. Any home health aide employed on and after July 1,
1996, shall complete any specified training,
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competency evaluation and testing required by the
Department.
D. The provisions of the Home Care Act shall not apply t o:
1. A person acting alone who provid es services in the home of a
relative, neighbor or friend;
2. A person who provides maid services only;
3. A nurse service or home aide service conducted by and for
the adherents to any religious denomination, the t enets of which
include reliance on spir itual means through prayer alone for
healing;
4. A person providing hospice services pursuant to the Oklahoma
Hospice Licensing Act;
5. A nurse-midwife;
6. An individual, agency, or organization that contracts with
the Oklahoma Health Care Authority to provide services under the
Home- and Community-Based Waiver for persons with developmental
disabilities or that contracts with the Department of Human Services
to provide community services to persons with development al
disabilities; provided, that staff m embers and individuals providing
the services shall receive a level of training, approved by the
Department of Human Services, which meets or exceeds the level
required pursuant to the Home Care Act. An individual, a gency or
organization otherwise covered under the Home Care Act shall be
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exempt from the act only for those paraprofessional direct care
services provided under contracts referenced in this paragraph;
7. An individual, agency or organization that provides or
supports the provision of personal care services to an individual
who performs individual employer responsibilities of hiring,
training, directing and managing a personal care attendant as part
of the Oklahoma Health Care Authority Consumer-Directed Personal
Assistance Supports and Services (CD-PASS) waiver program. An
individual, agency or organization otherwise covered under the
provisions of the Home Care Act shall be exempt from the act only
for those paraprofessional direct care services provided under
Oklahoma Health Care Authority co ntracts referenced in this
paragraph, but shall not be exempt from the criminal history
background check required under the Home Care Act and Section 1 -
1950.1 of this title for other paraprofessional direct care servi ce
providers. A personal care attendan t hired by a consumer under the
CD-PASS program shall be exempt from certification as a home health
aide, provided such personal care attendant receives the train ing
required and approved by the Department of Human Se rvices;
8. An individual who only prov ides Medicaid home- and
community-based personal care services pursuant to a contract with
the Oklahoma Health Care Authority;
9. An individual who:
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a. is employed by a licensed home care agency exclusively
to provide personal care services in the home,
b. has no convictions pursuant to a criminal history
investigation as provided in Section 1 -1950.1 of this
title,
c. is being continuously trained by a registered nurse to
provide care that is specific to the needs of the
particular client receiving the car e, and
d. is supervised by a registered nurse via an on -site
visit at least once each month;
10. A home or facility approved and annually reviewed by the
United States Department of Veterans Affairs as a medical fost er
home in which care is provided exclu sively to three or fewer
veterans; or
11. A person qualified by the Department as a certified nurse
aide pursuant to the provisions of Section 1 -1951 of this title.
SECTION 39. REPEALER 63 O.S. 2021, Section 1-1962, as
last amended by Section 3, Chapter 284, O.S.L. 2021 , is hereby
repealed.
SECTION 40. AMENDATORY 64 O.S. 2021, Section 1013, as
last amended by Section 1, Chapter 132, O.S.L. 2021, is amended to
read as follows:
Section 1013. A. The Commissioners of the Land Office shall be
responsible for the investment of the permanent school funds, oth er
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educational funds and public building funds solely in the best
interests of the current and future beneficiaries. Th e
Commissioners of the Land Office shall m ake investments:
1. For the exclusive purpose of:
a. providing maximum benefits to current an d future
beneficiaries, and
b. defraying reasonable expenses of administering the
trust funds;
2. With the care, skill, prudence and diligence under the
circumstances then prevailing that a prudent person acting in a like
enterprise of a like character an d with like aims would use; and
3. By diversifying the inves tments of the trust funds so as to
minimize the risk of lar ge losses.
B. The permanent school fund a nd other educational funds may
only be invested in bonds issued in the United States, United S tates
dollar denominated or other investments settled in Unit ed States
dollars or traded on the United States exchange m arkets and real
property to be owned or ac quired by the Commissioners of the Land
Office. The Commissioners of the Land Office shall no t invest more
than sixty percent (60%) of the trust fund inve stments in equity
securities. The Commissioners of the Lan d Office are further
authorized to acquire , purchase, exchange and grant any real
property under its jurisdiction as is necessary to car ry out the
investment in the real property. The Commissioner s of the Land
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Office shall not invest more than five percen t (5%) of the total
value of the assets of the permanent school funds in connection with
investments in real property. The calculation of investments in
real property within the five percent (5%) cap shall not include the
value of real property under long -term lease to the State of
Oklahoma, agencies of the state or subdivisions thereof. In no case
shall the Commissioners of the Land Off ice bid against private -
sector bidders above the appraised va lue of any property to be
acquired.
C. The Commissioners s hall establish an investment committee.
The investment committee shall be composed of not more than three
members of the Commissioners of the Land Office or their designees.
The committee shall m ake recommendations to the Commissioners of the
Land Office on all matters related to the choice of m anagers of the
assets of the funds, on the establishment of investment and fund
management guidelines, and in planning future investment policy.
The committee shall have no authority to act on behalf of the
Commissioners of the Land Office in any circumst ances whatsoever.
No recommendations of the committee shall have effect as an action
of the Commissioners of the Land Office or take effect without the
approval of the Commissioners as provided by law. The Commis sioners
shall promulgate and adopt on an a nnual basis an investment plan.
The investment plan shall state the criteria for selecting
investment managers, the allocation of assets among investment
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managers, and established standards of investment and fund
management.
D. The Commissioners shall re tain qualified investment managers
to provide for investment of the fund monies and for the ma nagement
of investment real property pursuant to the investme nt plan.
Investment managers shall be chosen by a solicita tion of proposals
on a competitive bid bas is pursuant to standards set by the
Commissioners. Subject to the investment plan, each inves tment
manager shall have full discretion in the management of the funds or
investment real property allocated to the inv estment managers. The
funds allocated to investment managers shall be actively managed by
them, which may include selling investments a nd realizing losses if
the action is considered advantageous to longer term return
maximization. Because of the total r eturn objective, no distinction
shall be made for management and performance evaluation purposes
between realized and unrealized capital gains and losses.
E. The Commissioners shall take any measu res they deem
appropriate to safeguard custody of securitie s and other assets of
the trusts.
F. By September 1 of each year, the Commissioners shall develop
a written investment plan for the tru st funds.
G. The Commissioners shall compile a quarterly fin ancial report
showing the performance of all the combined f unds under their
control on a fiscal year basis. The report shall contain a list of
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all investments made by the Commissioners and a lis t of any
commissions, fees or payments made for services rega rding the
investments for that reporting period. The repor t shall be based on
market values and shal l be compiled pursuant to uniform reporting
standards prescribed by the Oklahoma State Pension Commission for
all state retirement systems. The report sha ll be distributed to
the Oklahoma State Pension Commission, the Cash Management and
Investment Oversight Commission, and the Legislative Service Bureau.
H. Before January 1 of each year, the Com missioners shall
publish an annual report of all Trust operat ions, presented in a
simple and easily understood manner to the extent possible. The
report shall be submitted to the Governor, the Speaker of the House
of Representatives, the President Pro Tem pore of the Senate, the
State Department of Education and eac h higher education beneficiary.
The annual report shall co ver the operation of the Trusts during the
past fiscal year including income, disbursements and the financial
condition of the Trusts at the end of each fiscal year on a cash
basis. The annual rep ort shall also contain a summary of the assets
of each trust and current market value as of the repor t date.
I. The Cash Management and Investment Oversight Commission
shall review reports prepa red by the Commissioners of the Land
Office pursuant to this subsection and shall make recommendations
regarding the investment strategies and practices, the deve lopment
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of internal auditing procedures and practices and any other matters
as determined necessary and applicable.
J. The Commissioners of the Land Offic e shall select one or
more custodial bank banks to settle transactions involving the
investment of the funds under the control of the Commissioners of
the Land Office. The Commissioners of the L and Office shall review
the performance of the each custodial bank at least once every year.
The Commissioners of the L and Office shall require a written
competitive bid every five (5) ten (10) years. The custodial bank
shall have a minimum of Five Hundr ed Million Dollars
($500,000,000.00) in assets to be eligible for selection. Any out-
of-state custodial bank shall have a service agent in the State of
Oklahoma so that service of summons or legal notice may be had on
the designated agent, and the bank sh all submit to the jurisdiction
of Oklahoma state courts for resolution of an y and all disputes. In
order to be eligible for selection, the custodial bank shall a llow
electronic access to all transaction and portfolio reports
maintained by the custodial ba nk involving the investment of state
funds under control of the Commissioner s of the Land Office and to
the Cash Management and Investment Oversight Commission. The
requirement for electronic access shall be incorporated into any
contract between the Comm issioners of the Land Office and the
custodial bank. Neither the Commission ers of the Land Office nor
the custodial bank shall permit any of the funds under the control
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of the Commissioners of the Land Office or any of the documents,
instruments, securiti es or other evidence of a right to be paid
money to be located in any place other than within a jurisdiction or
territory under the control or regulatory power of the United States
government.
SECTION 41. REPEALER 64 O.S. 2021, Section 1013, as last
amended by Section 2, Chapter 227, O. S.L. 2021, is hereby repealed.
SECTION 42. REPEALER 64 O.S. 2021, Section 1013, as last
amended by Section 1, Chapter 228 , O.S.L. 2021, is hereby repealed.
SECTION 43. AMENDATORY 68 O.S. 2021, Section 1356, as
last amended by Section 1, Chapter 539, O.S.L. 2021, is amended to
read as follows:
Section 1356. Exemptions - Governmental and nonprofit en tities.
There are hereby specifically exempted from the tax levied by
Section 1350 et seq. of this title:
1. Sale of tangible personal property or services to the United
States government or to the State of Oklahoma, any political
subdivision of this stat e or any agency of a political subdivision
of this state; provided, all sales to contractors in connection with
the performance of any contract with the United States government,
State of Oklahoma or any of its political subdivisions shall not be
exempted from the tax levied by Section 1350 et seq. of this title,
except as hereinafter provided;
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2. Sales of property to agents appointed by or under contract
with agencies or instrume ntalities of the United States government
if ownership and possession of such property transfers immediately
to the United States government;
3. Sales of property to age nts appointed by or under contract
with a political subdivision of this state if the s ale of such
property is associated with the development of a qualified federa l
facility, as provided in the Oklahoma Federal Facilities Development
Act, and if ownership and possession of such property transfers
immediately to the political subdivision or the state;
4. Sales made directly by county, district or state fair
authorities of this state, upon the premises of the fair authority,
for the sole benefit of the fair authority or sales of admission
tickets to such fairs or fair events at any location i n the state
authorized by county, district or state fair authorities; provide d,
the exemption provided by this paragraph for admission tickets to
fair events shall apply only to any portion of the admission price
that is retained by or distributed to the f air authority. As used
in this paragraph, “fair event” shall be limited to a n event held on
the premises of the fair authority in conjunction with and during
the time period of a county, district or state fair;
5. Sale of food in cafeterias or lunchrooms of elementary
schools, high schools, colleges or universities which are oper ated
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primarily for teachers and pupils and are not operated primarily for
the public or for profit;
6. Dues paid to fraternal, religio us, civic, charitable or
educational societies or organizations by regular members thereof,
provided, such societies or o rganizations operate under what is
commonly termed the lodge plan or system, and provided suc h
societies or organizations do not operat e for a profit which inures
to the benefit of any individual member or members thereof to the
exclusion of other members and dues paid monthly or annually to
privately owned scientific and educational libraries by members
sharing the use of services render ed by such libraries with students
interested in the study of geology, petroleum engineering or related
subjects;
7. Sale of tangible personal property or services to or by
churches, except sales made in the cours e of business for profit or
savings, competing with other persons engaged in the same or a
similar business or sale of tangible personal property or services
by an organization exempt from federal income tax pursuant to
Section 501(c)(3) of the Internal Re venue Code of 1986, as amended,
made on behalf of or at the request of a church or chu rches if the
sale of such property is conducted not more than once each calen dar
year for a period not to exceed three (3) days by the organization
and proceeds from the sale of such property are used by the chur ch
or churches or by the organization for ch aritable purposes;
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8. The amount of proceeds received from the sale of admis sion
tickets which is separately stated on the ticket of admission for
the repayment of money borrowed by any accredited state -supported
college or university or any public trust of which a county in this
state is the beneficiary, for the purpose of constr ucting or
enlarging any facility to be used for the staging of an athletic
event, a theatrical production, or any other form of enterta inment,
edification or cultural cultivation to which entry is gained with a
paid admission ticket . Such facilities inclu de, but are not limited
to, athletic fields, athletic stadiums, field houses, amphitheaters
and theaters. To be eligible for this sale s tax exemption, the
amount separately state d on the admission ticket shall be a
surcharge which is imposed, collected an d used for the sole purpose
of servicing or aiding in the servicing of debt incurred by the
college or university to effect the capital improvements
hereinbefore described;
9. Sales of tangible personal property or services to the
council organizations or similar state supervisory organizations of
the Boy Scouts of America, Girl Scouts of U.S.A. and Camp Fire USA;
10. Sale of tangible personal property or services to any
county, municipality, rural water district, public school district,
city-county library system, the institutions of The Oklahoma State
System of Higher Education, the Grand River Dam Authority, the
Northeast Oklahoma Pub lic Facilities Authority, the Oklahoma
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Municipal Power Authority, City of Tulsa -Rogers County Port
Authority, Muskogee Ci ty-County Port Authority, the Oklahoma
Department of Veterans Affairs, the Broken Bow Economi c Development
Authority, Ardmore Developme nt Authority, Durant Industrial
Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
Master Conservancy Distric t, Arbuckle Master Conservancy District,
Fort Cobb Master Conservancy District, Foss Reservoi r Master
Conservancy District, Mountain Pa rk Master Conservancy District,
Waurika Lake Master Conservancy District, and the Office of
Management and Enterprise Ser vices only when carrying out a public
construction contract on behalf of the Oklahoma Departm ent of
Veterans Affairs, and effective July 1, 2022, the University
Hospitals Trust, or to any person with whom any of the above -named
subdivisions or agencies of this state has duly entered into a
public contract pursuant to law, necessary for carrying ou t such
public contract or to any subcontra ctor to such a public contract.
Any person making purchases on behalf of such subdivision or agency
of this state shall certify, in writing, on the copy of the invoice
or sales ticket to be retained by the vendor that the purchases are
made for and on behalf of such subdivision or agency of this st ate
and set out the name of such public subdivision or agency . Any
person who wrongfully or erroneously certifies that purchases are
for any of the above -named subdivisions or agencies of this state or
who otherwise violates this section shall be guilty o f a misdemeanor
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and upon conviction thereof shall be fined an amount equal to double
the amount of sales tax involved or incarcerated for not more than
sixty (60) days or both;
11. Sales of tangible personal pro perty or services to private
institutions of higher education and private elementary and
secondary institutions of educat ion accredited by the State
Department of Education or registered by the State Board of
Education for purposes of participating in fede ral programs or
accredited as defined by the Oklahoma State Regents for Higher
Education which are exempt from taxation p ursuant to the provisions
of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) includin g
materials, supplies and equipment used i n the construction and
improvement of buildi ngs and other structures owned by the
institutions and operated for education al purposes.
Any person, firm, agency or entity making purchases on behalf of
any institution, agency or subdivision in this state, sha ll certify
in writing, on the copy of the in voice or sales ticket the nature of
the purchases, and violation of this para graph shall be a
misdemeanor as set forth in paragraph 10 of this section;
12. Tuition and educational fees paid to private institutio ns
of higher education and private elementar y and secondary
institutions of education accredited by the State Department of
Education or registered by the State Board of Education for purposes
of participating in f ederal programs or accredited as defined b y the
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Oklahoma State Regents for Higher Educ ation which are exempt from
taxation pursuant to the provisions of the Intern al Revenue Code, 26
U.S.C., Section 501(c)(3);
13. a. Sales of tangible personal property mad e by:
(1) a public school,
(2) a private school offering instruction for grade
levels kindergarten through twelfth grade,
(3) a public school district,
(4) a public or private school board,
(5) a public or private school student group or
organization,
(6) a parent-teacher association or organizati on
other than as specified in subparagraph b of this
paragraph, or
(7) public or private school personnel for purposes
of raising funds for the benefit of a public or
private school, public school district, public or
private school board or public or priva te school
student group or organization, or
b. Sales of tangible personal property made by or to
nonprofit parent-teacher associations or organizations
exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)( 3),
nonprofit local public or private school foundations
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which solicit money or property in the name of any
public or private school or public school district.
The exemption provided by this paragraph for sales mad e by a
public or private school shall be l imited to those public or private
schools accredited by the State Department of Education or
registered by the State Boar d of Education for purposes of
participating in federal programs . Sale of tangible personal
property in this paragraph shall include s ale of admission tickets
and concessions at athletic events;
14. Sales of tangible personal property by:
a. local 4-H clubs,
b. county, regional or state 4 -H councils,
c. county, regional or state 4 -H committees,
d. 4-H leader associations,
e. county, regional or state 4-H foundations, and
f. authorized 4-H camps and training centers.
The exemption provided by this paragrap h shall be limited to
sales for the purpose of raising funds for the benefit of such
organizations. Sale of tangible personal property exempted by this
paragraph shall inclu de sale of admission tickets;
15. The first Seventy-five Thousand Dollars ($75,00 0.00) each
year from sale of tickets and concessions at athletic events by each
organization exempt from taxation pursuant to the provi sions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
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16. Sales of tangible personal property or services to any
person with whom the Oklahoma Tourism and Recreation Department has
entered into a publi c contract and which is necessary for carr ying
out such contract to assist the Department in the development and
production of advertising, promotion, publicity an d public relations
programs;
17. Sales of tangible personal property or services to fire
departments organized pursuant to Section 592 of Title 18 of the
Oklahoma Statutes which items are to be used for the purposes of the
fire department. Any person making purchases on behalf of any such
fire department shall certify, in writing, on the copy of the
invoice or sales ticket to be retaine d by the vendor that the
purchases are made for and on behalf of such fire department and set
out the name of such fire d epartment. Any person who wrongfully or
erroneously certifies that the purchases are for any such fire
department or who otherwise vio lates the provisions of this section
shall be deemed guilty of a misdemeanor and upon conviction thereof,
shall be fined an amount equal to double the amount of sales tax
involved or incarcerated for not more than sixty (60) days, or both;
18. Complimentary or free tickets for admission to places of
amusement, sports, entertainment, exhibition, display or other
recreational events or activities which are issued through a box
office or other entity which is operated by a state institution of
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higher education with institutional employees or by a municipality
with municipal employees;
19. The first Fifteen Thousand Dollars ($1 5,000.00) each year
from sales of tangible personal property by fire departments
organized pursuant to Titles 11, 18 , or 19 of the Oklahoma Statutes
for the purposes of raising funds for the benefit of the fire
department. Fire departments selling tangibl e personal property for
the purposes of raising funds shall be limited to no more than six
(6) days each year to raise such funds in or der to receive the
exemption granted by this paragraph;
20. Sales of tangible personal property or services to any Boys
& Girls Clubs of America affiliate in this state which is not
affiliated with the Salvation A rmy and which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(3);
21. Sales of tangible personal proper ty or services to any
organization, which takes court -adjudicated juveniles for purposes
of rehabilitation, and which is exempt from ta xation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), provided that at least fift y percent (50%) of the
juveniles served by such organization are court adjudicated and the
organization receives state funds in an amou nt less than ten percent
(10%) of the annual budget of the organization;
22. Sales of tangible personal property or serv ices to:
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a. any health center as defined in Section 254b of Title
42 of the United States Cod e,
b. any clinic receiving disbursements o f state monies
from the Indigent Health Care Revolving Fund pursuant
to the provisions of Section 66 of Title 56 of the
Oklahoma Statutes,
c. any community-based health center which meets all of
the following criteria:
(1) provides primary care services at no cost to the
recipient, and
(2) is exempt from taxation pursuant to the
provisions of Section 501(c)(3) of the Interna l
Revenue Code, 26 U.S.C., Section 501(c)(3), and
d. any community mental health center as de fined in
Section 3-302 of Title 43A of the Oklahoma Statutes;
23. Dues or fees including free or complimentary dues or fees
which have a value equivalent to the c harge that could have
otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
centers for the use of facilities and progra ms;
24. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property or services t o or by a
cultural organization established to sponsor and promote
educational, charitable an d cultural events for disadvantaged
children, and which organization is exempt from ta xation pursuant to
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the provisions of the Internal Revenue Code, 26 U.S.C., Se ction
501(c)(3);
25. Sales of tangible personal property or services to museums
or other entities which have been accredited by the Am erican
Association of Museums. Any person making purchases on behalf of
any such museum or other entity shall certify, i n writing, on the
copy of the invoice or sales ticket to be retained by the vendor
that the purchases are made for and on behalf of suc h museum or
other entity and set out the nam e of such museum or other entity .
Any person who wrongfully or erroneously c ertifies that the
purchases are for any such museum or other entity or who otherwise
violates the provisions of this paragraph shall be deemed guilty of
a misdemeanor and, upon co nviction thereof, shall be fined an amount
equal to double the amount of sale s tax involved or incarcerated for
not more than sixty (60) days, or by both such fine and
incarceration;
26. Sales of tickets for adm ission by any museum accredited by
the American Association of Museums . In order to be eligible for
the exemption provid ed by this paragraph, an amount equivalent to
the amount of the tax which would otherwise be required to be
collected pursuant to the p rovisions of Section 1350 et seq. of this
title shall be separately stated on the admission ticket and shall
be collected and used for the sole purpose of servicing or aiding in
the servicing of debt incurred by th e museum to effect the
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construction, enlarging or renovation of any facility to be use d for
entertainment, edification or cultural cultivation to which entry is
gained with a paid admission ticket;
27. Sales of tangible personal property or services occur ring
on or after June 1, 1995, to children ’s homes which are supported or
sponsored by one or more churches, members of which serve as
trustees of the home;
28. Sales of tangible personal property or services to the
organization known as the Disabled Amer ican Veterans, Department of
Oklahoma, Inc., and subordinate chapters thereof;
29. Sales of tangible personal property or services to youth
camps which are suppor ted or sponsored by one or more churches,
members of which serve as trustees of the organizat ion;
30. a. Until July 1, 2022, transfer of tangible personal
property made pursuant to Section 3226 of Title 63 of
the Oklahoma Statutes by the University Hospita ls
Trust, and
b. Effective July 1, 2022, transfer of tangible personal
property or services t o or by:
(1) the University Hospitals Tru st created pursuant
to Section 3224 of Title 63 of the Oklahoma
Statutes, or
(2) nonprofit entities which are exempt fro m taxation
pursuant to the provisions of the Internal
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Revenue Code of the United States , 26 U.S.C.,
Section 501(c)(3), which have enter ed into a
joint operating agreement with the University
Hospitals Trust;
31. Sales of tangible personal property or serv ices to a
municipality, county or school district pursuant to a lease or
lease-purchase agreement executed between the vendor and a
municipality, county or school district. A copy of the lease or
lease-purchase agreement shall be retained by the vendor;
32. Sales of tangible personal property or services to any
spaceport user, as defined in the Oklahoma Space Industry
Development Act;
33. The sale, use, storage, consumption or d istribution in this
state, whether by the importer, exporter or another perso n, of any
satellite or any associated launch vehicle including components of,
and parts and motors for, any such satellite or launch ve hicle,
imported or caused to be imported int o this state for the purpose of
export by means of launching into space . This exemption provided by
this paragraph shall not be affected by:
a. the destruction in whole or in part of the satellite
or launch vehicle,
b. the failure of a launch to occur or be successful, or
c. the absence of any transfer or title to, or possession
of, the satellite or launch vehicle after launch;
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34. The sale, lease, use, storage, consumpt ion or distribution
in this state of any s pace facility, space propulsion system or
space vehicle, satellite or station of any kind possessing space
flight capacity including components thereof;
35. The sale, lease, use, storage, consumption or distributi on
in this state of tangible personal prop erty, placed on or used
aboard any space fac ility, space propulsion system or space vehicle,
satellite, or station posses sing space flight capacity, which is
launched into space, irrespective of whether such tangib le property
is returned to this state for subsequent use, storage, or
consumption in any manner;
36. The sale, lease, use, storage, consumption or distribution
in this state of tangible personal property meeting the definition
of “section 38 property” as defined in Sections 48(a)(1)(A) and
(B)(i) of the Internal Revenue Code of 1986, that is an integral
part of and used primarily in support of space flight; however ,
section 38 property used in support of space flight shall not
include general office equipm ent, any boat, mobile home, motor
vehicle or other vehicle of a class or type required to be
registered, licensed, titled or documented in this state or by the
United States government, or any other property not specifically
suited to supporting space acti vity. The term “in support of space
flight”, for purposes of this paragraph, means th e altering,
monitoring, controlling, regulating, adjusting, servicing or
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repairing of any space facility, space propulsion systems or space
vehicle, satellite or station possessing space flight capacity
including the components thereof;
37. The purchase or lease of machinery and equipment for use at
a fixed location in this state, which is used exclusively in the
manufacturing, processing, compounding or producing of any space
facility, space propulsion system or space vehicle, satellite or
station of any kind possessing space flight capacity . Provided, the
exemption provided for in this paragraph shall not be allowed unless
the purchaser or lessee signs an affidavit stat ing that the item or
items to be exempted are for the exclusive use designated herein .
Any person furnishing a false affidavit to the vendor for the
purpose of evading payment of any tax imposed by Section 1354 of
this title shall be subject to the penalt ies provided by law. As
used in this paragraph, “machinery and equipment” means “section 38
property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
Internal Revenue Code of 1986, which is used as an integral part of
the manufacturing, processing, c ompounding or producing of items of
tangible personal property. Such term includes pa rts and
accessories only to the extent that the exemption thereof is
consistent with the provisions of this paragraph;
38. The amount of a surcharge or any other amount which is
separately stated on an admission ticket which is imposed, collected
and used for the sole purpose of constructing, remodeling or
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enlarging facilities of a public trust having a municipality or
county as its sole beneficiary;
39. Sales of tangible personal property or services which are
directly used in or for the benefit of a sta te park in this state,
which are made to an organization which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(3) and which is organized primarily for th e purpose
of supporting one or more state pa rks located in this state;
40. The sale, lease or use of parking privileges by an
institution of The Oklahoma State System of Higher Education;
41. Sales of tangible pe rsonal property or services for use on
campus or school construction projects for the benefit of
institutions of The Oklahoma State System of Higher Education,
private institutions of higher education accredited by the Oklahoma
State Regents for Higher Edu cation or any public school or school
district when such projects are financed by or t hrough the use of
nonprofit entities which are exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3);
42. Sales of tangible personal property or services by an
organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), in the course of conducting a national championship
sports event, but only if all or a portion of the payment in
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exchange therefor would qualify as the receipt of a qua lified
sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
Section 513(i). Sales exempted pursuant to this paragraph shall be
exempt from all Oklahoma sal es, use, excise and gross receipts
taxes;
43. Sales of tangible personal property or services to or by an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3),
b. is affiliated with a comprehensive university wit hin
The Oklahoma State System of Higher Education , and
c. has been organized primarily for the purpose of
providing education and teacher training and
conducting events relating to robotics;
44. The first Fifteen Thous and Dollars ($15,000.00) each year
from sales of tangible personal property to or by y outh athletic
teams which are part of an athletic organization exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(4), for the purposes of raising funds for the
benefit of the team;
45. Sales of tickets for admission to a collegiate athletic
event that is held in a facility owned or operated by a municipality
or a public trust of which the municipality is the sole benefi ciary
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and that actually determines or is part of a tournament or
tournament process fo r determining a conference tournament
championship, a conference championship , or a national championship;
46. Sales of tangible personal property or services to or by a n
organization which is exempt fr om taxation pursuant to the
provisions of the Interna l Revenue Code, 26 U.S.C., Section
501(c)(3) and is operating the Oklahoma Ci ty National Memorial and
Museum, an affiliate of the National Park System;
47. Sales of tangible personal property or servic es to
organizations which are exempt from federal taxa tion pursuant to the
provisions of Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), the memberships of which are limited to
honorably discharged veterans, and which furnish financial support
to area veterans’ organizations to be used for the purpose of
constructing a memorial or museum;
48. Sales of tangible personal property or services on or after
January 1, 2003, to an organization which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S. C.,
Section 501(c)(3) that is expending monies received from a private
foundation grant in conjunction with expenditures of local sales tax
revenue to construct a local p ublic library;
49. Sales of tangible personal property or services to a state
that borders this state or any political subdivision of that state,
but only to the extent that the other state or political subdivision
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exempts or does not impose a tax on simi lar sales of items to this
state or a political subdivision of this state;
50. Effective July 1, 2005, sales of tangible personal property
or services to the Care er Technology Student Organizations under the
direction and supervision of the Oklahoma Depar tment of Career and
Technology Education;
51. Sales of tangible personal property to a public trust
having either a single city, town or county or multiple cities ,
towns or counties or combination thereof as beneficiary or
beneficiaries or a nonprofit org anization which is exempt fr om
taxation pursuant to the provisions of the Internal Rev enue Code, 26
U.S.C., Section 501(c)(3) for the purpose of constructing
improvements to or expanding a hospital or nursing home owned and
operated by any such public trus t or nonprofit entity prior to July
1, 2008, in counties with a population of less tha n one hundred
thousand (100,000) persons, according to the most recent Federa l
Decennial Census. As used in this paragraph, “constructing
improvements to or expanding ” shall not mean any expense fo r routine
maintenance or general repairs and shall require a project cost of
at least One Hundred Thousand Dollars ($100,000.00) . For purposes
of this paragraph, sales made to a contractor or subcontractor that
enters into a contractual relationship with a public trust or
nonprofit entity as described by this pa ragraph shall be considered
sales made to the public trust or nonprofit entit y. The exemption
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authorized by this paragraph shall be administered in the form of a
refund from the sales tax revenues apportioned pursuant to Section
1353 of this title and the vendor shall be required to collect the
sales tax otherwise applicable to th e transaction. The purchaser
may apply for a refund of the sales tax paid in the manner
prescribed by this paragraph . Within thirty (30) days after the end
of each fiscal year, any purchaser that is entitled to make
application for a refund based upon th e exempt treatment authorized
by this paragraph may file an application for refund of the sal es
taxes paid during such pr eceding fiscal year. The Tax Commission
shall prescribe a form for purposes of making the application for
refund. The Tax Commission shall determine whether or not the total
amount of sales tax exemptions claimed by all purcha sers is equal to
or less than Six Hundred Fifty Thousand Dollars ($650,000.00). If
such claims are less than or equal to that amount, the Tax
Commission shall mak e refunds to the purchasers in the full amount
of the documented and verified sales tax amoun ts. If such claims by
all purchasers are in excess of Six Hundred Fifty Thousand Doll ars
($650,000.00), the Tax Commission shall determine the amount of each
purchaser’s claim, the total amount of all claims by all purchasers,
and the percentage each purc haser’s claim amount bears t o the total.
The resulting percentage determined for each purchaser shall be
multiplied by Six Hundred Fifty Thousand Dollars ($650,00 0.00) to
determine the amount of refundable sales tax to be paid to each
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purchaser. The pro rata refund amount shall be the only method to
recover sales taxes paid during the pre ceding fiscal year and no
balance of any sales taxes paid on a pro rata basis shall be the
subject of any subsequent refund claim pursuant to this paragraph;
52. Effective July 1, 2006, sales of t angible personal property
or services to any organization w hich assists, trains, educates, and
provides housing for physically and menta lly handicapped persons and
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U. S.C., Section 501(c)(3) and that
receives at least eighty -five percent (85%) of its annual budget
from state or federal funds . In order to receive the benefit of the
exemption authorized by this paragraph, the taxpayer shall be
required to make payment of the applicable sales tax at the time of
sale to the vendor in the manner otherwise required by law .
Notwithstanding any other provisio n of the Oklahoma Uniform Tax
Procedure Code to the contrary, the taxpayer shall be authorize d to
file a claim for refun d of sales taxes paid that qualify for the
exemption authorized by this paragraph for a period of one (1) year
after the date of the sal e transaction. The taxpayer shall be
required to provide documentation as may be prescribed by the
Oklahoma Tax Commiss ion in support of the refund claim. The total
amount of sales tax qualifying for exempt treatment pursuant to this
paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
($175,000.00) each fiscal year . Claims for refund shall be
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processed in the order in which such claims are received by the
Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
the total amount of refunds payable for a fiscal year, such claim
shall be barred;
53. The first Two Thousa nd Dollars ($2,000.00) eac h year of
sales of tangible personal property or services to , by, or for the
benefit of a qualified neighborhood watch organization that is
endorsed or supported by or working directly with a law enforcement
agency with jurisdicti on in the area in which th e neighborhood watch
organization is located. As used in this paragraph, “qualified
neighborhood watch organization ” means an organization that is a
not-for-profit corporation under the laws of the State of Oklahoma
that was created to help prevent crimin al activity in an area
through community involvement and int eraction with local law
enforcement and which is one of the first two thousan d organizations
which makes application to the Oklahoma Tax Commission for the
exemption after March 29, 2006;
54. Sales of tangible personal property to a nonprofit
organization, exempt from taxation pursuant to the provisions of the
Internal Revenue Cod e, 26 U.S.C., Section 501(c)(3), organized
primarily for the purpose of providing services to homeless persons
during the day and located in a metropolitan area with a population
in excess of five hundred thousand (500,000) persons according to
the latest Federal Decennial Census . The exemption authorized by
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this paragraph shall be applicable to sales of tangible persona l
property to a qualified entity occurring on or after Januar y 1,
2005;
55. Sales of tangible personal property or services to or by an
organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3) for events the principal purpose of which is to pro vide
funding for the preservation of wetlands and habitat for wild ducks;
56. Sales of tangible personal property or services to or by an
organization which is exempt fr om taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Sectio n
501(c)(3) for events the principal purpose of which is to provide
funding for the preservation and conservation of wild turkeys;
57. Sales of tangible personal propert y or services to an
organization which:
a. is exempt from taxation pursuant to the pro visions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), and
b. is part of a network of community -based, autonomous
member organizations that meets the followi ng
criteria:
(1) serves people with workpl ace disadvantages and
disabilities by provid ing job training and
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employment services, as well as job placement
opportunities and post-employment support,
(2) has locations in the United States and at least
twenty other countries,
(3) collects donated cloth ing and household goods to
sell in retail stores and provides contract labor
services to business and government, and
(4) provides documentation to the Oklahoma Tax
Commission that over seventy -five percent (75%)
of its revenues are channeled into employme nt,
job training and placement programs and other
critical community services;
58. Sales of tickets made on or after Sep tember 21, 2005, and
complimentary or free tickets for admission issued on or after
September 21, 2005, which have a value equivalent t o the charge that
would have otherwise been made, for admission to a professional
athletic event in which a team in the N ational Basketball
Association is a participant, which is held in a facility owned or
operated by a municipality, a county or a public trust of which a
municipality or a county is the sole beneficiary, and sales of
tickets made on or after July 1, 2007, an d complimentary or free
tickets for admission issued on or after July 1, 2007, which have a
value equivalent to the charge that would h ave otherwise been made,
for admission to a professional athletic event in which a team in
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the National Hockey League is a participant, which is held in a
facility owned or operated by a municipality, a county or a public
trust of which a municipality or a county is the sole beneficiary;
59. Sales of tickets for admission and complimentary or free
tickets for admission whic h have a value equivalent to the charge
that would have otherwise been made to a professional sporting event
involving ice hockey, base ball, basketball, football or arena
football, or soccer. As used in this paragraph, “professional
sporting event” means an organized athletic competition between
teams that are members of an organized league or as sociation with
centralized management, oth er than a national league or national
association, that imposes requirements for participation in the
league upon the teams, the individual athletes or both, and which
uses a salary structure to compensate the athl etes;
60. Sales of tickets for admission to an annual event sponsored
by an educational and charitable organization of women which is
exempt from taxation pursuan t to the provisions of the Internal
Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
promoting volunteerism, developin g the potential of women and
improving the community through the effective action and leadership
of trained volunteers;
61. Sales of tangible personal property or services to an
organization, which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
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501(c)(3), and which is itself a member of an organization which is
exempt from taxation pursuant to the provisions of the Internal
Revenue Code, 26 U.S.C., Section 501(c) (3), if the membership
organization is primarily engaged in advancing the purposes of its
member organizations through fundraising, public awareness or other
efforts for the benefit of its member organizations, and if the
member organization is primarily e ngaged either in providing
educational services and programs concerning health-related diseases
and conditions to individuals suffering from such health -related
diseases and conditions or their caregivers and family members or
support to such individuals, or in health-related research as to
such diseases and conditions, or both. In order to qualify for the
exemption authorized by this paragraph, the member nonprofi t
organization shall be required to provide proof to the Oklahoma Tax
Commission of its membe rship status in the membership organizatio n;
62. Sales of tangible personal property or services to or by an
organization which is part of a national volunteer wo men’s service
organization dedicated to promoting patriotism, preserving American
history and securing better education for children an d which has at
least 168,000 members in 3,00 0 chapters across the United States;
63. Sales of tangible personal property or services to or by a
YWCA or YMCA organization which is part of a national nonprofit
community service organization working to meet the health and social
service needs of its m embers across the United States;
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64. Sales of tangible personal property or services to or by a
veteran’s organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U. S.C., Section
501(c)(19) and which is known as the Veterans of Foreign Wars of the
United States, Oklahoma Chapters;
65. Sales of boxes of food by a church or by an organization,
which is exempt from taxation purs uant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3) . To qualify
under the provisions of this paragraph, the organization must be
organized for the primary purpose of feeding needy individuals or to
encourage volunteer service by requiring such service in order to
purchase food. These boxes shall only contain edible staple food
items;
66. Sales of tangible personal property or service s to any
person with whom a church has duly entered into a construction
contract, necessary f or carrying out such contract or to any
subcontractor to such a construction contract;
67. Sales of tangible personal property or services used
exclusively for charitable or educational purposes, to or by an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3),
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b. has filed a Not-for-Profit Certificate of
Incorporation in this state, an d
c. is organized for the purpose of:
(1) providing training and education to
developmentally disabled individuals,
(2) educating the community about the rights,
abilities and strengths of developmentally
disabled individuals, and
(3) promoting unity among developmentally disabled
individuals in their community and geographic
area;
68. Sales of tangible personal property or services to a ny
organization which is a shelter for abuse d, neglected, or abandoned
children and which is exempt from taxation pursuan t to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3); provided, un til July 1, 2008, such exemption shall appl y
only to eligible shelters for children fro m birth to age twelve (12)
and after July 1, 2008, such exemption shall apply to eligible
shelters for children from birth to age eighteen (18);
69. Sales of tangible personal property or services to a child
care center which is licensed pursuant to the O klahoma Child Care
Facilities Licensing Act and which:
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a. possesses a 3-star rating from the Department of Human
Services Reaching for the Stars Program or a national
accreditation, and
b. allows on-site universal prekindergarten education to
be provided to four-year-old children through a
contractual agreement with any public scho ol or school
district.
For the purposes of this paragraph, sales made to any person,
firm, agency or entity that has entered previously into a
contractual relationship with a chil d care center for construction
and improvement of buildings and other structu res owned by the child
care center and operated for educational purposes shall be
considered sales made to a child care center . Any such person,
firm, agency or entity making pur chases on behalf of a child care
center shall certify, in writing, on the cop y of the invoice or
sales ticket the nature of the purchase . Any such person, or person
acting on behalf of a firm, agency or entity m aking purchases on
behalf of a child care ce nter in violation of this paragraph shall
be guilty of a misdemeanor and upon conviction thereof shall be
fined an amount equal to double the amount of sales tax inv olved or
incarcerated for not more than sixty ( 60) days or both;
70. a. Sales of tangible personal property to a service
organization of mothers who have children who a re
serving or who have served in the military, which
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service organization is exempt fro m taxation pursuant
to the provisions of the Int ernal Revenue Code, 26
U.S.C., Section 501(c )(19) and which is known as the
Blue Star Mothers of America, Inc . The exemption
provided by this paragraph shall only apply to the
purchase of tangible personal p roperty actually sent
to United States military personnel overseas who are
serving in a combat zone and not to any other tangible
personal property purchased by the orga nization.
Provided, this exemption shall not apply to any sales
tax levied by a city, town, county, or any other
jurisdiction in this state.
b. The exemption authorized by this p aragraph shall be
administered in the form of a refund from the sales
tax revenues apportioned pursuant to Section 1353 of
this title, and the vendor shall be requ ired to
collect the sales tax otherwise applicabl e to the
transaction. The purchaser may app ly for a refund of
the state sales tax paid in the manner prescribed by
this paragraph. Within sixty (60) days after the end
of each calendar quarter, any purchas er that is
entitled to make application for a ref und based upon
the exempt treatment authoriz ed by this paragraph may
file an application for refund of the state sales
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taxes paid during such preceding calendar quarter .
The Tax Commission shall prescribe a form for purposes
of making the application for refund.
c. A purchaser who applies for a ref und pursuant to this
paragraph shall certify that the items were actually
sent to military personnel overseas in a combat zone .
Any purchaser that applies for a refund for the
purchase of items that are not auth orized for
exemption under this paragraph sh all be subject to a
penalty in the amount of Five Hundred Dollars
($500.00);
71. Sales of food and snack items to or by an organization
which is exempt from tax ation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3), wh ose primary
and principal purpose is providing funding for scholarships in th e
medical field;
72. Sales of tangible personal property or services for use
solely on construction projects for organizations which a re exempt
from taxation pursuant to the prov isions of the Internal Revenue
Code, 26 U.S.C., Section 501(c)(3) and whose p urpose is providing
end-of-life care and access to hospice services to low -income
individuals who live in a facility owned by the organ ization. The
exemption provided by this par agraph applies to sales to the
organization as well as to sales to any person with whom the
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organization has duly entered into a construction contract,
necessary for carrying out such contract or to any subcontra ctor to
such a construction contract. Any person making purchases on behalf
of such organization shall certify, in writi ng, on the copy of the
invoice or sales ticket to be retained by the vendor that th e
purchases are made for and on behalf of such organ ization and set
out the name of such organiz ation. Any person who wrongfully or
erroneously certifies that purchases are for any of the above -named
organizations or who otherwise violates this section sh all be guilty
of a misdemeanor and upon conviction t hereof shall be fined an
amount equal to double the amount of sales tax involved or
incarcerated for not more than sixty (60) days or both;
73. Sales of tickets for admission to events held by
organizations exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Sec tion 501(c)(3) that are
organized for the purpose of supporting general hospi tals licensed
by the State Department of Health;
74. Sales of tangible personal property or services:
a. to a foundation which is exem pt from taxation pursuant
to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) and which raises t ax-
deductible contributions in support of a wide range of
firearms-related public interest activities of the
National Rifle Association of America and other
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organizations that def end and foster Second Amendment
rights, and
b. to or by a grassroots fundrais ing program for sales
related to events to raise funds for a foundation
meeting the qualifications of subparagraph a of this
paragraph;
75. Sales by an organization or entity whi ch is exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) which are related to a fundraising event
sponsored by the organization or entity when the event doe s not
exceed any five (5) consecutive days a nd when the sales are not in
the organization’s or the entity’s regular course of business.
Provided, the exemption provided in this paragraph shall be li mited
to tickets sold for admittance to the fundraising e vent and items
which were donated to the org anization or entity for sale at the
event;
76. Effective November 1, 2017, s ales of tangible personal
property or services to an organization which is ex empt from
taxation pursuant to the provisions of the Inter nal Revenue Code, 26
U.S.C., Section 501(c)( 3) and operates as a collaborative model
which connects community agencies in one location to serve
individuals and families affected by violence and wher e victims have
access to services and advocacy at no cost to the victim;
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77. Effective July 1, 2018, sales of tangible personal property
or services to or by an association which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(19) and which is known as t he National Guard
Association of Oklahoma;
78. Effective July 1, 2018, sales of tangible personal property
or services to or by an association which is exempt from taxation
pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(4) and which is known as the Marine Corps L eague of
Oklahoma;
79. Sales of tangible personal property or services to th e
American Legion, whether the purchase is made by the entity
chartered by the United States Congress or is an entity organized
under the laws of this or another state pursuant to the authority of
the national American Legion organization;
80. Sales of tangible personal property or services to or by an
organization which is:
a. exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)( 3),
b. verified with a letter from the MIT Fab Foundation as
an official member of the Fab Lab Network in
compliance with the Fab Charter, and
c. able to provide document ation that its primary and
principal purpose is to provide community access to
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advanced 21st century manufacturing and digital
fabrication tools for science, techn ology,
engineering, art and math (STEAM) learning skills,
developing inventions, creating and sustaining
businesses and producing perso nalized products;
81. Effective November 1, 2021, sales of tangible personal
property or services used solely for constr uction and remodeling
projects to an organization which is exempt fro m taxation pursuant
to the provisions of the Internal Revenue Code , 26 U.S.C., Section
501(c)(3), and which me ets the following requirements:
a. its primary purpose is to construct or rem odel and
sell affordable housing and provide homeownership
education to residents of Oklahoma that have an income
that is below one hun dred percent (100%) of the Family
Median Income guidelines as defined by the U.S.
Department of Housing and Urban Develop ment,
b. it conducts its activities in a manner that serves
public or charitable purposes, ra ther than commercial
purposes,
c. it receives funding and revenue and charges fees in a
manner that does not incentivize it or its employees
to act other than in t he best interests of its
clients, and
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d. it compensates its emplo yees in a manner that does n ot
incentivize employees to act other than in the best
interests of its clients;
82. Effective November 1, 2021, sales of tangible personal
property or services to a nonprofit entity, organized pursuant to
Oklahoma law before January 1, 2022, exempt from federal income
taxation pursuant to Sectio n 501(c) of the Internal Revenue Code of
1986, as amended, the principal functions of which are to provide
assistance to natural persons following a disaster, with program
emphasis on repair or restoration to sing le-family residential
dwellings or the cons truction of a replacement single-family
residential dwelling. As used in this paragraph, “disaster” means
damage to property with or without accompanying injury to persons
from heavy rain, high winds, tornadic wi nds, drought, wildfire,
snow, ice, geologic disturbances, explosions, chemical accident s or
spills and other events causing damage to property on a large scale .
For purposes of this paragraph, an entity that expended at least
seventy-five percent (75%) of its funds on the restoration to
single-family housing following a disaster, including related
general and administrative expenses, shall be eligible for the
exemption authorized by this paragraph ; and
83. Effective November 1, 2021, through December 31, 2024,
sales of tangible personal property o r services to a museum that:
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a. operates as a part of an organization which is exempt
from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U .S.C., Section 501(c)(3),
b. is not accredited by the American Alliance of Museums,
and
c. operates on an annual budget of less than One Mi llion
Dollars ($1,000,000.00) ; and
83. 84. Until July 1, 2022, sales of tangible personal property
or services for use in a clinical practice or medica l facility
operated by an organization which is exempt from taxation pursuant
to the provisions of the I nternal Revenue Code of the United States,
26 U.S.C., Section 5 01(c)(3), and which has entered into a joint
operating agreement with the University Hosp itals Trust created
pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
exemption provided by this paragraph shall be limited to the
purchase of tangible personal property and services for use in
clinical practices or medical facilities acq uired or leased by the
organization from the University Hosp itals Authority, University
Hospitals Trust, or the University of Oklahoma on or after June 1,
2021.
SECTION 44. REPEALER 68 O.S. 2021, Section 1356, as last
amended by Section 1, Chapter 580, O.S.L. 2021 , is hereby repealed.
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SECTION 45. AMENDATORY 68 O.S. 2021, Section 2355, as
last amended by Section 1, C hapter 493, O.S.L. 2021, is amended to
read as follows:
Section 2355. A. Individuals. For all taxable years beginning
after December 31, 1998 , and before January 1, 2006, a tax is hereby
imposed upon the Oklahoma taxable income of eve ry resident or
nonresident individual, w hich tax shall be computed at the option of
the taxpayer under one of the two following methods:
1. METHOD 1.
a. Single individuals and married individuals filing
separately not deducting federal income tax:
(1) 1/2% tax on first $1,000.00 or part thereof ,
(2) 1% tax on next $1,500.00 or part thereof,
(3) 2% tax on next $1,250.00 or part thereof,
(4) 3% tax on next $1,150.00 or part thereof,
(5) 4% tax on next $1,300.00 or part th ereof,
(6) 5% tax on next $1,500.00 o r part thereof,
(7) 6% tax on next $2,30 0.00 or part thereof, and
(8) (a) for taxable years beginning after December
31, 1998, and before January 1, 2002, 6.75%
tax on the remainder,
(b) for taxable years beginning on o r after
January 1, 2002, and before J anuary 1, 2004,
7% tax on the remainder, and
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(c) for taxable years beginning on or after
January 1, 2004, 6.65% tax on the remainder.
b. Married individuals filing jointly and surviving
spouse to the extent and in the m anner that a
surviving spouse is perm itted to file a joint return
under the provisions of the Internal Revenue Code and
heads of households as defined in the Internal Revenue
Code not deducting federa l income tax:
(1) 1/2% tax on first $2,000.00 or part th ereof,
(2) 1% tax on next $3,000.00 o r part thereof,
(3) 2% tax on next $2,50 0.00 or part thereof,
(4) 3% tax on next $2,300.00 or part thereof,
(5) 4% tax on next $2,400.00 or part thereof,
(6) 5% tax on next $2,800.00 or part thereof,
(7) 6% tax on next $6,000.00 or part thereof, and
(8) (a) for taxable years beginning after Dece mber
31, 1998, and before January 1, 2002 , 6.75%
tax on the remainder,
(b) for taxable years beginning on or after
January 1, 2002, and before January 1, 2004,
7% tax on the remainder, and
(c) for taxable years begin ning on or after
January 1, 2004, 6.65% tax on the remainder.
2. METHOD 2.
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a. Single individuals and married individuals filing
separately deducting federal incom e tax:
(1) 1/2% tax on first $1,000.00 or part thereof,
(2) 1% tax on next $1,500.00 or part thereof,
(3) 2% tax on next $1,250.00 or part thereof,
(4) 3% tax on next $1,150.00 or part thereof,
(5) 4% tax on next $1,200.00 or part thereof,
(6) 5% tax on next $1,400.00 or part thereof,
(7) 6% tax on next $1,500. 00 or part thereof,
(8) 7% tax on next $1,500.00 or part thereof,
(9) 8% tax on next $2,000.00 or part th ereof,
(10) 9% tax on next $3,500.00 or part thereof, and
(11) 10% tax on the remainder.
b. Married individuals filing jointly and surviving
spouse to the extent and in the manner that a
surviving spouse is permitted to file a j oint return
under the provisions of the Internal Revenue Code and
heads of households as defined in the Internal Revenue
Code deducting federal income tax:
(1) 1/2% tax on the first $2,000.00 or part thereof,
(2) 1% tax on the next $3,000.00 or part thereo f,
(3) 2% tax on the next $2,500.00 or part thereof,
(4) 3% tax on the next $1,400.00 or part thereof,
(5) 4% tax on the next $1,500.00 or part thereof,
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(6) 5% tax on the next $1, 600.00 or part thereof,
(7) 6% tax on the next $1,250.00 or part thereof,
(8) 7% tax on the next $1,750.00 or part thereof,
(9) 8% tax on the next $3,000.00 or part thereof,
(10) 9% tax on the next $6 ,000.00 or part thereof, and
(11) 10% tax on the remaind er.
B. Individuals. For all taxable years beginning on or after
January 1, 2008, and ending any tax year which begins after December
31, 2015, for which the determination required pursuant to Sectio ns
4 and 5 of this act is made by the State Board of Equ alization, a
tax is hereby imposed up on the Oklahoma taxable income of every
resident or nonresident individual, which tax shall be computed as
follows:
1. Single individuals and married individuals filing
separately:
(a) 1/2% tax on first $1,000.00 or pa rt thereof,
(b) 1% tax on next $1,500 .00 or part thereof,
(c) 2% tax on next $1,250.00 or part thereof,
(d) 3% tax on next $1,150.00 or part thereof,
(e) 4% tax on next $2,300.00 or part thereof,
(f) 5% tax on next $1,500.00 or part thereof,
(g) 5.50% tax on the remainder for the 2008 tax yea r and
any subsequent tax year unless the rate prescribed by
subparagraph (h) of this paragraph is in effect, and
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(h) 5.25% tax on the remainder for the 2009 and su bsequent
tax years. The decrease in the top marginal
individual income tax rate otherwise au thorized by
this subparagraph shall be c ontingent upon the
determination required to be made by the State Board
of Equalization pursuant to Section 2355.1A of this
title.
2. Married individuals filing jointly and survi ving spouse to
the extent and in the manner that a surviving spouse is permit ted to
file a joint return under the provisions of the Internal Revenue
Code and heads of households as defined in the Inte rnal Revenue
Code:
(a) 1/2% tax on first $2,000.00 or pa rt thereof,
(b) 1% tax on next $3,000 .00 or part thereof,
(c) 2% tax on next $2,500.00 or part thereof,
(d) 3% tax on next $2,300.00 or part thereof,
(e) 4% tax on next $2,400.00 or part thereof,
(f) 5% tax on next $2,800.00 or part thereof,
(g) 5.50% tax on the remainder for the 2008 tax yea r and
any subsequent tax year unless the rate prescribed by
subparagraph (h) of this paragraph is in effect, and
(h) 5.25% tax on the remainder for the 2009 and su bsequent
tax years. The decrease in the top marginal
individual income tax rate otherwise au thorized by
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this subparagraph shall be contingent upon the
determination required to be made by the State Board
of Equalization pursuant to Section 2355.1A of this
title.
C. Individuals. For all taxable years beginnin g on or after
January 1, 2022, a tax is hereby imposed upon the Oklahom a taxable
income of every resident or nonresident individual, which tax shall
be computed as follows:
1. Single individuals and married individuals filing
separately:
(a) 0.25% tax on first $1,000.00 or part thereof,
(b) 0.75% tax on next $1,500.00 o r part thereof,
(c) 1.75% tax on next $1,250.00 or part thereof,
(d) 2.75% tax on next $1,150.00 or part thereof,
(e) 3.75% tax on next $2,300.00 or part thereof,
(f) 4.75% tax on the remainder.
2. Married individuals fi ling jointly and surviving spouse to
the extent and in the manner that a surviving spouse is permitted to
file a joint return under the provisions of the Internal Revenue
Code and heads of households as defined in the I nternal Revenue
Code:
(a) 0.25% tax on first $2,000.00 or par t thereof,
(b) 0.75% tax on next $3,000.00 or part thereof,
(c) 1.75% tax on next $2,500.00 or part thereof,
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(d) 2.75% tax on next $2,300.00 or part thereof,
(e) 3.75% tax on next $2,400.00 or part thereof,
(f) 4.75% tax on the remainder.
No deduction for federal in come taxes paid shall be allowed to
any taxpayer to arrive at taxable income.
D. Nonresident aliens. In lieu of the rates set forth in
subsection A above, there shall be imposed on nonresident aliens, as
defined in the Internal Revenue Code, a tax of eig ht percent (8%)
instead of thirty percent (30%) as used in the Internal Revenue
Code, with respect to the Oklahoma taxable income of such
nonresident aliens as determined under th e provision of the Oklahoma
Income Tax Act.
Every payer of amounts covered by this subsection shall deduct
and withhold from such amounts paid each payee an amount equal to
eight percent (8%) thereof . Every payer required to deduct and
withhold taxes under this subsection shall for each quar terly period
on or before the last day o f the month following the close of each
such quarterly period, pay over the amount so withheld as taxes to
the Tax Commission, and shall file a return with each such payment .
Such return shall be in such form as the Tax Commission shall
prescribe. Every payer required under this subsection to deduct and
withhold a tax from a payee shall, as to the total amounts paid to
each payee during the calendar year, furnish to such payee, o n or
before January 31, of the succee ding year, a written statement
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showing the name of the payer, the name of the payee and the payee ’s
Social Security account number, if any, the total amount paid
subject to taxation, and the total amount deducted and wi thheld as
tax and such other informat ion as the Tax Commission may require .
Any payer who fails to withhold or pay to the Tax Commission any
sums herein required to be withheld or paid shall be perso nally and
individually liable therefor to the State of O klahoma.
E. Corporations. For all taxable years beginning after
December 31, 1989 2021, a tax is hereby imposed upon the Oklahoma
taxable income of every corporation doing business within this state
or deriving income from sources within this state in an amount equal
to six percent (6%) four percent (4%) thereof.
There shall be no additional Oklahoma i ncome tax imposed on
accumulated taxable income or on undistributed personal holding
company income as those terms are defined in the Internal Revenue
Code.
F. Certain foreign corporations . In lieu of the tax imposed in
the first paragraph of subsection D of this section, for all taxable
years beginning after December 31, 1989 2021, there shall be impo sed
on foreign corporations, as defined in the Internal Revenue Code, a
tax of six percent (6%) four percent (4%) instead of thirty percent
(30%) as used in the Internal Revenue C ode, where such income is
received from sources within Oklahoma, in accordanc e with the
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provisions of the Internal Revenue Code and t he Oklahoma Income Tax
Act.
Every payer of amounts covered by this subsection shall deduct
and withhold from such amounts p aid each payee an amount equal to
six percent (6%) four percent (4%) thereof. Every payer required to
deduct and withhold taxes unde r this subsection shall for each
quarterly period on or before the last day of the month following
the close of each such quarterly period, p ay over the amount so
withheld as taxes to the Tax Commissi on, and shall file a return
with each such payment . Such return shall be in such form as the
Tax Commission shall prescribe . Every payer required under this
subsection to deduct and withhold a ta x from a payee shall, as to
the total amounts paid to each payee during the calendar year,
furnish to such payee, o n or before January 31, of the succee ding
year, a written statement showing the name of the payer, the name of
the payee and the payee’s Social Security account number, if any,
the total amounts paid subject to taxation, the total amount
deducted and withheld as tax and such other information as the Tax
Commission may require . Any payer who fails to withhold or pay t o
the Tax Commission any su ms herein required to be withheld or paid
shall be personally and individually liable therefor to the State of
Oklahoma.
G. Fiduciaries. A tax is hereby imposed upon the Oklahoma
taxable income of every trust and estate at the same rates as are
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provided in subsection B or C of this section for single
individuals. Fiduciaries are not allowed a deduction for any
federal income tax paid.
H. Tax rate tables. For all taxable years beginning after
December 31, 1991, in lieu of th e tax imposed by subsection A , B or
C of this section, as applicable there is hereby imp osed for each
taxable year on the taxable income of ever y individual, whose
taxable income for such taxable year does not exceed the ceiling
amount, a tax determined un der tables, applicable to suc h taxable
year which shall be prescribed by the Tax Commiss ion and which shall
be in such form as it determines app ropriate. In the table so
prescribed, the amounts of the tax shall be computed on the basis of
the rates prescribed by subsection A, B or C of this section. For
purposes of this subsection, the term “ceiling amount” means, with
respect to any taxpayer, t he amount determined by the Tax Commi ssion
for the tax rate category in which such taxpayer falls.
SECTION 46. REPEALER 68 O.S. 2021, Section 2355, as last
amended by Section 1, Chapter 492 , O.S.L. 2021, is hereby repealed.
SECTION 47. AMENDATORY 68 O.S. 2021, Section 3624, as
last amended by Section 13, Chapter 15 , O.S.L. 2021, is amended to
read as follows:
Section 3624. A. There is hereby created the Oklahoma Fi lm
Enhancement Rebate Program. A rebate in the amount of up to
seventeen percent (17%) of documented expendit ures made in Oklahoma
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directly attributable to the production of a film, television
production, or television commercial, as defined in Section 36 23 of
this title, in this state, may be paid to the production company
responsible for the production. Provid ed, for documented
expenditures made after July 1, 2009, the rebate amount shall be
thirty-five percent (35%), except as provided in subsection B of
this section.
B. The amount of rebate pa id to the production company as
provided for in subsection A of th is section shall be increased by
an additional two percent (2%) of documented expenditures if a
production company spends at least Twenty Thousand Dollars
($20,000.00) for the use of music c reated by an Oklahoma resident
that is recorded in Oklahoma or for the cost of recording songs or
music in Oklahoma for use in the production.
C. The rebate program shall be administered by the Office of
the Oklahoma Film and Music Commission Oklahoma Film and Music
Office within the Oklahoma Department of Commerce and the Oklahoma
Tax Commission, as provided in the Compete with Canada Film Act.
D. To be eligible for a rebate payment:
1. The production company responsible for a film, television
production, or television commercial, as defined in Section 3623 of
this title, made in this state shall submit documentation to the
Office of the Oklahoma Film and Mus ic Commission Oklahoma Film and
Music Office of the amount of wages paid for employment in this
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state to residents of this state directly relating to the productio n
and the amount of other production costs incurred in this state
directly relating to the pr oduction;
2. The production company has filed or wil l file any Oklahoma
tax return or tax docume nt which may be required by law;
3. Except major studio productio ns, the production company
shall provide the name of the completion guarantor and a copy of t he
bond guaranteeing the completion of the project or if a film has not
secured a completion bond , the production company shall provide
evidence that all Oklahoma crew and local vendors have been paid and
there are no liens against the production company p ending in the
state;
4. The minimum budget for the f ilm shall be Fifty Thousand
Dollars ($50,000.00) of which not less than Twenty -five Thousand
Dollars ($25,000.00) shall be expended in this state;
5. The production company shall provide evidence of fin ancing
for production prior to the commencement of pr incipal photography;
and
6. The production company shall provide evidence of a
certificate of general liabili ty insurance with a minimum coverage
of One Million Dollars ($1,000,000.00) and a workers ’ compensation
policy pursuant to state law, which shall include coverage of
employer’s liability.
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E. A production company shall not be eligible to receive both a
rebate payment pursuant to the provisions of Section 3621 et seq. of
this title and an exemption from sales taxes pursuant to the
provisions of paragraph 23 of Section 1357 of this title. If a
production company has received such an exemption from sales taxe s
and submits a claim for rebate pursuant to the provisions of the
Compete with Canada Film A ct, the company shall be required to fully
repay the amount of the exemption to the Tax Commissio n. A claim
for a rebate shall include documentation from the Tax Commission
that repayment has been made as required herein or shall include an
affidavit from the production company that the company has not
received an exemption from sales taxes pursuant to the provisions of
paragraph 21 of Section 1357 of this title.
F. The Office shall approve or disapprove all claims for rebate
and shall notify the Tax Comm ission. The Tax Commission shall, upon
notification of approval from the Office of the Film and Music
Commission Oklahoma Film and Music Office, issue payment for all
approved claims from funds in the Oklahoma Film Enhancement Rebate
Program Revolving Fun d created in Section 3625 of this title.
Excluding any rebate payments to high impact pro ductions as provided
for in subsection G of this section, the amount of c laims
prequalified and approved by the Office for any single fiscal year
shall not exceed Eig ht Million Dollars ($8,000,000.00). If the
amount of approved claims exceeds the amount s pecified in this
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subsection in a fiscal year, payments shall be made in t he order in
which the claims are approved by the Office. If an approved claim
is not paid in whole or in part, the unpaid claim or unpaid portion
may be paid in the following fiscal year subject to the limitations
specified in this subsection. The liabil ity of the State of
Oklahoma to make incentive payments pursuant to this act shall be
limited to the balance of the Oklahoma Film Enhancement Reba te
Program Revolving Fund.
G. 1. At the time the Office of the Film and Music Commission
Oklahoma Film and Music Office issues a conditional prequalification
for a production, such prequalification may include a proposed
designation as a high impact prod uction, as defined in Section 3623
of this title.
2. The proposed designation must be approved by the Cabinet
Secretary for Commerce and Tourism.
3. If the high impact production otherwise meets all of the
requirements of the Compete With with Canada Act and the Office
gives final approval to reba te claims, such rebate claims shall not
be subject to the Eight Mi llion Dollar ($8,000,000.00) cap provided
for in subsection F of this section.
4. The payment of a rebate claim approved by the Office for a
production designated as a high impact productio n by the Cabinet
Secretary may be made as follows:
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a. by special appropriation to the Oklahoma Film
Enhancement Rebate Program Revolving Fund, if the
claim is approved during a regular or special session
of the Oklahoma Legislature, or
b. by payment from the Oklahoma Quick Action Clos ing Fund
pursuant to Section 48.2 of Title 62 of the Oklahoma
Statutes, if the claim is approved when the Oklahoma
Legislature is not in session.
SECTION 48. REPEALER 68 O.S. 2021, Section 3624, as last
amended by Section 3, Chapter 312, O.S.L. 2021, is hereby repealed.
SECTION 49. AMENDATORY 70 O.S. 2021, Section 6 -187, as
last amended by Section 1, Chapter 118, O.S.L. 2021 , is amended to
read as follows:
Section 6-187. A. Prior to July 1, 2014, a competency
examination shall be adopted by the Oklahoma Commission for Teacher
Preparation and beginning July 1, 2014, a competency examination
shall be adopted by the Commission for E ducational Quality and
Accountability for the genera l education, professional education and
various subject areas and grade levels for purposes of ensuring
academic achievement and competency of each teacher candidate or
teacher in the subject area the per son is seeking certification to
teach which shall al so include certification as an administra tor, as
prescribed by the State Board of Education.
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The Commission, consistent with the purposes of this section,
shall promulgate rules and procedures to guarante e the
confidentiality of examinations.
B. No teacher candidate shall be eligible for certifi cation
until successfully completing the competency examination except
those candidates who make application to the State Board and meet
the criteria for the alter native placement program pursuant to
Section 6-122.3 of this title. Certification shall be l imited to
areas of approval in which the certified teacher has successfully
completed the examination. Subject to the provisions of subsection
C of this section, testing for certification for subjects in which a
teacher candidate or teacher is seeking a m inor teaching assignment
or an endorsement to teach shall be limited to the specific subject
area test.
A teacher candidate or teacher may take the general educati on,
professional education or subject area portions of the examination
subject to any limit i mposed by the Commission.
C. 1. Except as otherwise provided for in this subsection, a
teacher may be certified in as many areas as the teacher meets the
necessary requirements provided by law and has successfully
completed the subject area portion of th e examination.
2. Except as otherwise provided for in this paragraph,
certification in early childhood, elementary, or special education
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shall require completion of an appropriate teacher education program
approved by the Commission.
Any teacher who is ce rtified to teach elementary education may
be certified in early childhood education upon meeting the
requirements provided in law and successful completion of the
appropriate subject area portion of the examination. Any teacher
who is certified to teach e arly childhood education may be certified
in elementary education upon meeting the requirements provided in
law and successful completion of the appropriate subjec t area
portion of the examination. Any special educ ation teacher who
becomes certified to te ach through completion of an accredited
teacher preparation program may be certified in early childhood or
elementary education upon meeting the requirements provi ded in law
and successful completion of the appropri ate subject portion of the
examination. Any teacher who becomes certified to teach through
completion of an accredited teacher preparation program or becomes
alternatively certified to teach through the Troops to Teachers
program may be certified in speci al education upon meeting the
requirements provided in law and successful completion of the
appropriate subject area portion of the examination. Any special
education teacher who has not completed a Comm ission-approved
teacher education program in element ary education or early childhood
education but who has successfully completed the subject area
portion of the examination may be certified in elementary education
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or early childhood education for the purp ose of providing direct
instruction and serving as t he teacher of record for grading
purposes in special education settings only.
D. The Commission shall offer the competency examination at
least four times per calendar year on dates to be established by the
Commission.
E. If a teacher candidate or teache r is a non-native-English
speaker, the Commission shall offer the subject area competency
examination in the native language of the teacher candidate or
teacher only if the teacher candidate or teacher is employed or has
been offered employment by a school district as a teacher in a
foreign language immersion program offered by the school district.
If a non-native-English speaker who has received certification in a
subject area after taking the subject ar ea competency examination in
the native language of the speaker seeks to add a certification area
in the future and that person is no longer employed as a teacher in
a foreign language immersion program, the examination for the
additional certification are a shall be taken in English. The State
Board of Education shall issue a restricted license o r certificate
to any teacher who has completed a subject area competency
examination in the native language of the teacher as provided for in
this subsection restr icting the teacher to teaching only in a
foreign language immersion program.
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F. The State Board of Education, in consultation with the
Commission for Educational Quality and Accountability, may grant an
exception to the requirement to complete a subject a rea examination
for initial certification in a field which does not require an
advanced degree if the candidate has an advanced degree in a subject
that is substantially comparable to the content assessed on a
subject area examination. The advanced degree shall be from an
institution accredited by a nation al or regional accrediting ag ency
which is recognized by the Secretary of the U nited States Department
of Education. The Commission shall provide the Board with the
necessary information to determine com parability.
G. 1. Nothing in the Oklahoma Teacher Preparation Act shall
restrict the right of the State Board of Education to issue an
emergency or provisional certificate, as needed. Provide d, however,
prior to the issuance of an emergency certificate, the district
shall document substantial efforts to employ a teacher who holds a
provisional or standard certificate. In the event a district is
unable to hire an individual meeting this criter ia, the district
shall document efforts to employ an individua l with a provisional or
standard certificate in anot her curricular area with academic
preparation in the field of need. Only after these alternatives
have been exhausted shall the district be a llowed to employ an
individual meeting minimum standards as es tablished by the State
Board of Education for the is suance of emergency certificates.
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2. The State Board of Education may renew the emergency or
provisional certificate of an individual who has been employed by a
school district board of education for at least two (2) years if the
following criteria are me t:
a. the individual has been granted an emergency or
provisional certificate pursuant to paragraph 1 of
this subsection for two (2) years,
b. the individual has not successfully completed the
competency examinations required by this section,
c. the individual submits a portfolio of his or her wo rk
to the State Board of Education, which shall include
evidence of progress toward standard certific ation,
d. the employing school district board of education
agrees to renew the individual’s contract to teach for
the ensuing fiscal year, and
e. the superintendent of the employing school district
submits to the State Board of Education the reason the
emergency or provisional certificate should be renewed
and provides evidence of the district’s inability to
hire a teacher who holds a standard certificate.
3. Individuals employed by a school district under an emergency
or provisional certificate shall not be considered career teachers
and therefore not entitled to th e protections of the Teacher Due
Process Act of 1990.
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G. H. The State Board of Education may grant an exception to
the requirements for all certification examinations for teacher
candidates who are “deaf”, which for the purposes of this section
shall mean having a hearing loss so severe that the person can not
process auditory linguistic informati on with or without
accommodation and whose primary language and teaching environment is
American Sign Language. The Board may grant an exception upon:
1. Verification by a licensed audiologist of a hearing loss so
severe that the teacher candidate cannot process auditory linguistic
information with or without accommodation;
2. Demonstration of fluency in American Sign Language;
3. Demonstration of competency in the subject area of
specialization as approved by th e Board in lieu of certification
examinations; and
4. Sponsorship by a certified deaf education teacher for a
mentorship program.
The Board may promulgate rules and other requirements as
necessary to grant the exceptions described in this subsection.
Applicable teaching environments may include American Sign Language
immersion programs, the Oklahoma School for the Deaf, programs for
the deaf or other classroom settings in which American Sign Language
is the language of instruction.
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SECTION 50. REPEALER 70 O.S. 2021, Section 6-187, as
last amended by Section 1, Chapter 319, O.S.L. 2021 , is hereby
repealed.
SECTION 51. AMENDATORY 70 O.S. 2021, Section 11 -103.6,
as last amended by Section 1, Chapter 322, O.S.L. 2021, is amended
to read as follows:
Section 11-103.6. A. 1. The State Board of Education shall
adopt subject matter standards for instruction o f students in the
public schools of this state that are necessary to ensure there is
attainment of desired le vels of competencies in a variety of areas
to include language, mathematics, science, social studies and,
communication, and health and physical education.
2. School districts shall develop and implement curricu lum,
courses and instruction in order to ens ure that students meet the
skills and competencies as set forth in this section and in the
subject matter standards adopted by the State Board of Education.
3. All students shall gai n literacy at the elementary and
secondary levels. Students shall develo p skills in reading,
writing, speaking, computing and critical thinking. For purposes of
this section, critical thinking means a manner of analytical
thinking which is logical and us es linear factual analysis to reach
a conclusion. They also shall learn about cultures and environments
- their own and those of others with whom they share the earth. All
students shall receive the inst ruction needed to lead he althy and
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physically active lifestyles. Students, therefore, shall study
social studies, literatur e, languages, the arts, health, mathematics
and science. Such curricula shall provide for the teaching of a
hands-on career exploration program in cooperation with technology
center schools.
4. The subject matt er standards shall be designed to teach the
competencies for which students shal l be tested as provided in
Section 1210.508 of this title, and shall be designed to prepare all
students for active citizenship, employment and/or successful
completion of postsecondary education without the need for rem edial
coursework at the postsecondar y level.
5. The subject matter standards shall be designed with rigor as
defined in paragraph 3 of subsection G of this section.
6. The subject matter standards for English L anguage Arts shall
give Classic Literature a nd nonfiction literature equal
consideration to other literature. In addition, emphasis shall be
given to the study of complete works of literature.
7. At a minimum, the subject matter standards for mathematics
shall require mastery of the standard algor ithms in mathematics,
which is the most logical, efficient way of solving a problem that
consistently works, and for students to attain fluency in Euclidian
geometry.
8. The subject matter standards for history, social studies and
United States Government shall include study of important hi storical
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documents, including the United States Constitution, Declaration of
Independence, Emancipation Proclamation, Federalist Papers and other
documents with significant his tory and heritage of the United
States, and the content of the United States nat uralization test,
with an emphasis on the specific content of the test and the ideas
and concepts it references. Beginning with the 2022 -2023 school
year, the United States na turalization test shall be administered in
accordance with subsection F of this section.
9. The subject matter standards for United States Government
shall include an emphasis on civics, the structure and relationship
between the national, state, county a nd local governments and
simulations of the democratic process. For the purpose s of this
section, “civics” means the study of the rights and duties of
Oklahoma and United States citizens and of how those governments
work.
10. The subject matter standards for health and physical
education shall include but not be limited to the domains of
physical, emotional, social and intellectual health. Health
literacy shall includ e the ability to obtain, process and u nderstand
basic health information and services ne eded to make appropriate
health decisions. Health shall also include the importance of
proper nutrition and exercise, mental health and wellness, substance
abuse, coping skills for understanding and managi ng trauma,
establishing and maintaining positive r elationships and responsible
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decision making. Physical literacy shall include the ability to
move with competence and confidence in a wide variety of physical
activities in multiple environments that benef it the healthy
development of the whole person.
B. Subject to the provisions of subsection C of this section,
in order to graduate from a public high school accredited by the
State Board of Education with a standard diploma, students shall
complete the following college preparatory/work ready curriculum
units or sets of competencies at the seconda ry level:
1. Four units or sets of competencies of English to include
Grammar, Composition, Literature, or any English course approved for
college admission requirements;
2. Three units or sets of competencies of mathematics, limited
to Algebra I, Algebr a II, Geometry, Trigonometry, Math Analysis,
Calculus, Advanced Placement Statistics, or any mathematics course
with content and/or rigor above Algebra I and approved for college
admission requirements;
3. Three units or sets of competencies of laboratory science
approved for college admission requirements , including one unit or
set of competencies of life science , meeting the standards for
Biology I; one unit or set of competencies of physical science,
meeting the standards for Physical Science, Chemistry or Physics;
and one unit or set of competencies fro m the domains of physical
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science, life science or earth and space science such that the
content and rigor is above Biology I or Physical Science;
4. Three units or sets of competencies of history and
citizenship skills, including one unit of American His tory, one-half
unit of Oklahoma History, one -half unit of United States Government
and one unit from the subjects of History, Government, Geography,
Economics, Civics, or non-Western culture and approved for college
admission requirements;
5. Two units or sets of competencies of the same foreign world
or non-English language or two units of computer technology approved
for college admission requirements, whether taught at a high school
or a technology center school, including computer programming,
hardware, and business comput er applications, such as word
processing, databases, spreadsheets, and graphics, excluding
keyboarding or typing courses;
6. One additional unit or set of competencies selected from
paragraphs 1 through 5 of this subsection or career and technology
education courses, concurrently enrolled courses, Advanced Placement
courses or International Baccalaureate courses approved for college
admission requirements; and
7. One unit or set of c ompetencies of fine arts, such as music,
art, or drama, or one unit or se t of competencies of speech.
C. In lieu of the requirements of subsection B of this section
which requires a college preparatory/work read y curriculum, a
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student may enroll in the core curriculum as provided in s ubsection
D of this section upon written approval of the parent or legal
guardian of the student. For students under the age of eighteen
(18) school districts shall require a parent or legal guardian of
the student to meet with a designee of the school pr ior to
enrollment in the core curriculum. The State Department of
Education shall develop and distribute to school districts a form
suitable for this purpose, which shall include information on the
benefits to students of completing the college preparator y/work
ready curriculum as provided for in subsection B of this section.
D. For those students subject to the requirements of subsection
C of this section, in order to graduate from a public high school
accredited by the State Board of Education with a st andard diploma,
students shall complete the following core curriculum units or sets
of competencies at the secondary level:
1. Language Arts – Four units or sets of competencies, to
consist of one unit o r set of competencies of grammar and
composition, and three units or sets of competencies which may
include, but are not limited to, the following courses:
a. American Literature,
b. English Literature,
c. World Literature,
d. Advanced English Courses, or
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e. other English courses with content and/or rigor e qual
to or above grammar and composition;
2. Mathematics – Three units or sets of competencies , to
consist of one unit or set of competencies of Algebra I or A lgebra I
taught in a contextual methodology, and two units or sets of
competencies which may inc lude, but are not lim ited to, the
following courses:
a. Algebra II,
b. Geometry or Geometry taught in a contextual
methodology,
c. Trigonometry,
d. Math Analysis or Precalculus,
e. Calculus,
f. Statistics and/or Probability,
g. Computer Science or acceptan ce and successful
completion of one (1) year of a full -time, three-hour
career and technology program leading to an industry
credential/certificate or college c redit. The State
Board of Career and Techno logy Education shall
promulgate rules to define the provisions of this act
section related to the accepted industry -valued
credentials which are industry -endorsed or industry -
aligned. The list of accepted indust ry-valued
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credentials shall be reviewed annu ally and updated at
least every three (3) years by t he Board,
h. (1) contextual mathematics courses which enhance
technology preparation, or
(2) a science, technology, engineering and math
(STEM) block course mee ting the requirements for
course competencies listed in paragraph 2 of
subsection B of this sect ion, whether taught at
a:
(a) comprehensive high school, or
(b) technology center school when taken in the
tenth, eleventh or twelfth grade, taught by
a certified teacher, and approved by the
State Board of Education and the independent
district board of education,
i. mathematics courses taught at a technology center
school by a teacher certified in the secondary subject
area when taken in the tenth, eleventh or twelfth
grade upon approval of the State Boa rd of Education
and the independent district board o f education, or
j. any other mathematics course with content and/or rigor
equal to or above Algebra I;
3. Science – Three units or sets of competencies , to consist of
one unit or set of competencies of B iology I or Biology I taught in
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a contextual methodo logy, and two units or sets o f competencies in
the areas of life, physical, or earth science or technology which
may include, but are not limited to, the follow ing courses:
a. Chemistry I,
b. Physics,
c. Biology II,
d. Chemistry II,
e. Physical Science,
f. Earth Science,
g. Botany,
h. Zoology,
i. Physiology,
j. Astronomy,
k. Applied Biology/Chemistry,
l. Applied Physics,
m. Principles of Technology,
n. qualified agricultural education courses,
o. (1) contextual science courses which enhance
technology preparation, or
(2) a science, technology, engineering and math
(STEM) block course meeting the requirements for
course competencies listed in paragraph 3 of
subsection B of this section, whether taught at
a:
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(a) comprehensive high school, or
(b) technology center school when taken in the
tenth, eleventh or twelfth grade, taught by
a certified teacher, and approved by the
State Board of Education and the independent
district board of education,
p. science courses taught at a technology center school
by a teacher certified in the secondary s ubject area
when taken in the tenth, eleventh or twelfth grade
upon approval of the State Board of Education and the
independent district board of education, or
q. other science courses with content and/or rigor equal
to or above Biology I;
4. Social Studies – Three units or sets of competencies, to
consist of one unit or set of competencies of United States History,
one-half to one unit or set of competencies of United States
Government, one-half unit or set of competencies of Oklahoma
History, and one-half to one unit or set of competencies which may
include, but are not limited to, the following courses:
a. World History,
b. Geography,
c. Economics,
d. Anthropology, or
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e. other social studies courses with content and/or rigor
equal to or above United Sta tes History, United States
Government, and Oklahoma History;
5. Arts – One unit or set of competencies which may include,
but is not limited to, courses in Visual Arts and Ge neral Music; and
6. Computer Education or World Lan guage - One unit or set of
competencies of computer technology, whether taught at a high school
or a technology center school, including computer programming,
hardware and business computer applications, such as word
processing, databases, spreadsheets and graphics, excluding
keyboarding or typing courses, or one unit or set of competencies of
foreign world or non-English language.
E. 1. In addition to the curr iculum requirements of either
subsection B or D of this section, in order to graduate from a
public high school accredited by the S tate Board of Education
students shall complete the requirements for a personal financial
literacy passport as set forth in t he Passport to Financial Literacy
Act and any additional course requirements or recommended elec tive
courses as may be established by the State Board of Education and
the district school board. School districts shall strongly
encourage students to complet e two units or sets of competencies of
foreign world languages and two units or sets of competen cies of
physical and health education.
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2. No student shall receive credit for high school graduation
more than once for completion of the same unit or set of
competencies to satisfy the curriculum requir ements of this section.
3. A school district shall not be required to offer every
course listed in subsections B and D of this section , but shall
offer sufficient courses to allow a student to meet the graduatio n
requirements during the secondary grade ye ars of the student.
F. 1. In addition to the curri culum requirements of either
subsection B or D of this section, beginning with ninth graders in
the 2021-22 school year, in order to graduate from a public high
school accredited by the State Board of Edu cation, students shall
pass the United States natura lization test pursuant to the
provisions of this subsection.
2. School districts shall offer the United States
naturalization test to students at least once pe r school year,
beginning as early as eighth grade at the discretion of the school
district; provided, any student may retake the exam upo n request,
and as often as desired, until earning a passing score. For
purposes of this subsection, a passing score sh all be 60 out of 100
questions.
3. School districts shall exempt students with disabilities
whose individualized education program (IEP) , consistent with state
law, indicates that the student is to be assessed with alternate
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achievement standards through the Oklahoma Alternate Assessment
Program (OAAP).
G. For purposes of this section:
1. “Contextual methodology” means academic content a nd skills
taught by utilizing real -world problems and projects in a way that
helps students understand the application of that knowledge;
2. “Qualified agricultur al education courses” means courses
that have been determined by the State Board of Education to offer
the sets of competencies for one or more science content areas and
which correspond to academic science cours es. Qualified
agricultural education course s shall include, but are not limited
to, Horticulture, Plant and Soil Science, Natural Resour ces and
Environmental Science, and Animal Science. The courses shall be
taught by teachers certified in agricultural e ducation and comply
with all rules of the Ok lahoma Department of Career and Technology
Education;
3. “Rigor” means a level of difficulty that is thorough,
exhaustive and accurate and is appropriate for the grade level;
4. “Sets of competencies ” means instruction in those skills and
competencies that are specified in the subject matter standards
adopted by the State Board of Education and other skills and
competencies adopted by the Board, without regard to specified
instructional time; and
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5. “Unit” means a Carnegie Unit as defined by the North Ce ntral
Association’s Commission on Schools.
H. 1. The State Board of Education shall adopt a plan to
ensure that rigor is maintained in the content, teaching
methodology, level of expectations for student achiev ement, and
application of learning in all th e courses taught to meet the
graduation requirements as specified in this section.
2. The State Board of Education shall allow as much flexibility
at the district level as is possible without diminishing the rig or
or undermining the intent of providing th ese courses. To accomplish
this purpose, the State Department of Education shall work with
school districts in reviewing and approving courses taught by
districts that are not specifically listed in subsections B and D of
this section. Options may includ e, but shall not be limited to,
courses taken by con current enrollment, advanced placement, o r
correspondence, or courses bearing different titles.
3. The State Board of Education shall approve an advanced
placement computer science course to meet the req uirements of course
competencies listed in paragraph 2 of subsection B of this section
if the course is taken in a student ’s senior year and the student is
concurrently enrolled in or has successfully completed A lgebra II.
4. Technology center school dist ricts may offer programs
designed in cooperation wit h institutions of higher education which
have an emphasis on a focused field of career study upon approval of
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the State Board of Education and the independent d istrict board of
education. Students in the tenth grade may be allowed to attend
these programs for up to one-half (1/2) of a school day and credit
for the units or sets of competencies required in paragraphs 2, 3
and 6 of subsection B or D of this sectio n shall be given if the
courses are taught b y a teacher certified in the secondary subject
area; provided, credit for units or sets of co mpetencies pursuant to
subsection B of this section shall be approved for college admission
requirements.
5. If a student enrolls in a concurrent course, the scho ol
district shall not be responsible for any costs i ncurred for that
course, unless the schoo l district does not offer enough course
selection during the student ’s secondary grade years to allow the
student to receive the courses needed to meet the graduat ion
requirements of this section. If the school dis trict does not offer
the necessary course selection during the student ’s secondary grade
years, it shall be responsible for the cost of resident tuition at
an institution in The Oklahoma State System of H igher Education,
fees, and books for the concurrent enrollment course, and providing
for transportation to and from the institution to the school site.
It is the intent of the Legislature that for students enroll ed
in a concurrent enrollment course which i s paid for by the school
district pursuant to this p aragraph, the institution charge only the
supplementary and special service fees that are directly related to
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the concurrent enrollment course and enrollment pr ocedures for that
student. It is further th e intent of the Legislature that fees for
student activities and student service facilities, including the
student health care and cultural and recreational service fees, not
be charged to such students.
6. Credit for the units or sets of competencies req uired in
subsection B or D of this section shall be given when such units or
sets of competencies are taken prior to ninth grade if the teachers
are certified or authorized to teach the subjects for high school
credit and the required rigor is maintained.
7. The three units or sets of competencies in mathe matics
required in subsection B or D of t his section shall be completed in
the ninth through twelfth grades. If a student completes any
required courses or set s of competencies in mathematics prior to
ninth grade, the student may take any other mathematic s courses or
sets of competencies to fulf ill the requirement to complete three
units or sets of competencies in grades nine through twelve after
the student has satisfied the requirements of subsection B or D of
this section.
8. All units or sets of compe tencies required for graduation
may be taken in any sequence recommended by the school district.
I. As a condition of receiving accreditation from the State
Board of Education, all students in grades nin e through twelve shall
enroll in a minimum of six pe riods, or the equivalent in block
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scheduling or other scheduling structure that allows for instruction
in sets of competencies, of rigorous academic and/or rigo rous
vocational courses each day, which may include arts, vocal and
instrumental music, speech c lasses, and physical education classes.
J. 1. Academic and vocational -technical courses designed to
offer sets of competencies integrated or embedded within t he courses
that provide for the teaching and learning of the appropriate skills
and knowledge in the subject matter standards, as adopted by the
State Board of Education, may, upon approval of the Board, in
consultation with the Oklahoma Department of Care er and Technology
Education if the courses a re offered at a technology center school
district, be counted for academic credit and toward meeting the
graduation requirements of this section.
2. Internet-based courses offered by a technology center school
that are taught by a certified teacher and pr ovide for the teaching
and learning of the appropria te skills and knowledge in the subject
matter standards may, upon approval of the State Board of Education
and the independent district board of education, be c ounted for
academic credit and toward meetin g the graduation requirements of
this section.
3. Internet-based courses or vocational -technical courses
utilizing integrated or embedded skills for which no subject matter
standards have been adopted by the Sta te Board of Education may be
approved by the Board, in consultation with the Oklahoma Department
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of Career and Technology Education if th e courses are offered at a
technology center school district, if such courses incorporate
standards of nationally recog nized professional organizations and
are taught by certified teachers.
4. Courses offered by a supplemental education organization
that is accredited by a national accrediting body and that are
taught by a certified teacher and provide for the teaching an d
learning of the appropriate skills and kno wledge in the subject
matter standards may, upon app roval of the State Board of Education
and the school district board of education, be counted for academic
credit and toward meeting the graduation requirements of this
section.
K. The State Board of Educ ation shall provide an option for
high school graduation based upon attainment of the desired levels
of competencies as required in tests pursuant to the provisions of
Section 1210.508 of this title. Such option shall be in lieu of the
amount of course credits earned.
L. The State Board of Education shall prescribe, adopt and
approve a promotion system based on the attainment by students of
specified levels of competencies in each area of the core
curriculum.
M. Children who have individualized education programs pursuant
to the Individuals with Disabilit ies Education Act (IDEA), and who
satisfy the graduation requirements through the individualized
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education program for that student shall be awarded a standard
diploma.
N. Students who enter the ninth gr ade in or prior to the 2007 -
08 school year who are e nrolled in an alternative education progr am
and meet the requirements of their plans leading to high school
graduation developed pursuant to Section 1210.568 of this title
shall be awarded a standard dipl oma.
O. Any student who completes the curriculum re quirements of the
International Baccalaur eate Diploma Program shall be awarded a
standard diploma.
P. Any student who successfully completes an advanced
mathematics or science course offered pursuant to Section 1210.404
of this title shall be granted acad emic credit toward meeting the
graduation requirements pursuant to paragraph 2 or 3, as
appropriate, of subsection B or D of this section.
Q. For purposes of t his section, the courses approved for
college admission requirements shall be courses which are approved
by the Oklahoma State Regents fo r Higher Education for admission to
an institution within The Oklahoma State System of Higher Education.
R. Students who have been denied a standard diploma by th e
school district in which the student is or was enr olled for failing
to meet the requirement s of this section may re -enroll in the school
district that denied the student a standard diploma following the
denial of a standard diploma. The student shall be provided
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remediation or intervention and the opport unity to complete the
curriculum units or sets of competencies required by this section to
obtain a standard diploma. Students who re -enroll in the school
district to meet the graduation requirements of this section shall
be exempt from the hourly instruc tional requirements of Section 1 -
111 of this title and the six -period enrollment requirements of this
section.
S. The State Department of Education shall colle ct and report
data by school site and distri ct on the number of students who
enroll in the core curriculum as provided in subsection D of this
section.
SECTION 52. REPEALER 70 O.S. 2021, Section 11-103.6, as
last amended by Section 4 , Chapter 345, O.S.L. 2021, is hereby
repealed.
SECTION 53. AMENDATORY 74 O.S. 2021, Section 85. 3A, as
last amended by Section 1, Chapter 58, O. S.L. 2021, is amended to
read as follows:
Section 85.3A. A. Compliance with the provisions of the
Oklahoma Central Purchas ing Act shall not be required of:
1. County government;
2. The Oklahoma State Regents for Higher Education , the
institutions, centers or other constituent agencies of The Oklahoma
State System of Higher Education;
3. The telecommunications network know n as OneNet;
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4. The Department of Public Safety gun range;
5. The State Treasurer for the following purcha ses:
a. services including, but not lim ited to, legal services
to assist in the administration of the Uniform
Unclaimed Property Act, as provided i n Section 668 of
Title 60 of the Oklahoma Statutes, and
b. software, hardware and associated services to ass ist
in the administration of funds and securities held by
the state, as provided in Section 71.2 of Title 62 of
the Oklahoma Statutes;
6. Statutorily allowed interagency agreements between state
agencies;
7. The Oklahoma Department of Veterans Affairs, i n accordance
with Section 63.22 of Ti tle 72 of the Oklahoma Statutes;
8. The Oklahoma Military Department for the purchases of
heraldry items including, but limited to, medals, badges and other
military accoutrements; or
9. A transaction, wholly funded by monies other than state-
derived funds, in which a state agency function s only as a pass-
through conduit to fund an acquisition that is required by the
funding source for the benefit of another entity or indivi duals and
the state agency does not retain owne rship of any part of the
acquisition as a result of the transaction ; or
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10. The Secretary of State when select ing a vendor for
publication of the Oklahoma Statutes in accordance with Section 13
of Title 75 of the Oklahoma Statutes .
B. The State Purchasing Director may form an advisory committee
consisting of representatives from entities exempted from the
provisions of the Oklahoma Central Purchasing Act. The purpose of
the committee shall be to allow committee members to provide in put
into the development of shared state purchasing contracts,
collaboratively participate in the integration of their purchasing
platforms or electronic purchasing catalogs, an alyze solutions that
may be used by state government to meet the purchasing nee ds of the
entities, explore joint purchases of general use items tha t result
in mutual procurement of quality goods and services at t he lowest
reasonable cost and explore flexib ility, administrative relief and
transformation changes through utilization of procurement
technology.
C. At the invitation of the State Purchasin g Director entities
exempted from the provisions of the Oklahoma Central Purchasing Act
shall participate in the advisory committee referenced in subsection
B of this section.
D. The State Purchasing Director may invite representatives of
political subdivisions, and local common education entities to
participate as members of the advisory committee.
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SECTION 54. REPEALER 74 O.S. 2021, Section 85.3A, as
last amended by Section 13, Chapter 101, O.S. L. 2021, is hereby
repealed.
SECTION 55. AMENDATORY 75 O.S. 2021, Section 251, as
last amended by Section 31, Chapter 12 , O.S.L. 2021, is amended to
read as follows:
Section 251. A. 1. Upon the request of the Sec retary, each
agency shall furnish to the Office a complete set of its permanent
rules in such form as is required by th e Secretary or as otherwise
provided by law.
2. The Secretary shall promulgate rules to ensure the effective
administration of the provi sions of Article I of the Administrative
Procedures Act. The rules shall include, but are not limited to,
rules prescribing paper size, numbering system, and the format of
documents required to be filed pursuant to the provisions of the
Administrative Procedures Act or such other requirements as deemed
necessary by the Secretary to implement the provisions of the
Administrative Procedures Act.
3. The website of ea ch agency shall provide a link to the
website of the Secretary of State where the rules of the agency ar e
published.
B. 1. Each agency shall file the number of copies specified by
the Secretary of all new rules , and all amendments, revisions or
revocations of existing rules attested to by the agency, pursuant to
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the provisions of Section 254 of this title, with the Office within
thirty (30) calendar days after they become finally adopted.
2. An agency filing ru les pursuant to the provisions of this
subsection:
a. shall prepare the rules in plain language which can be
easily understood,
b. shall not unnecessarily repeat statutory language.
Whenever it is necessary to refer to statutory
language in order to effec tively convey the meaning of
a rule interpreting that language, the reference shall
clearly indicate the portion of the language which is
statutory and the portion which is the agency ’s
amplification or interpretation of that language,
c. shall indicate whether a rule is new, amends an
existing permanent rule or repeals an existing
permanent rule. If a rule amends an existing rule,
the rule shall indicate the language to be deleted
typed with a line through the language and language to
be inserted typed wi th the new language underscored,
d. shall state if the rule supersedes an existing
emergency rule,
e. shall include a reference to any rule requirin g a new
or revised form in a note to the rule. The Secretary
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shall insert that reference in “The Oklahoma Register”
as a notation to the affected rule,
f. shall prepare, in plain language, a statement of the
gist of the rule and an analysis of new or amen ded
rules. The analysis shall include but not be limited
to a reference to any statute that the rule
interprets, any related statute or any related rul e,
g. may include with its rules, brief notes,
illustrations, findings of facts, and references to
digests of Supreme Court cases, other court decisions,
or Attorney General’s opinions, and other explanatory
material. Such material may be included if the
material is labeled or set forth in a manner which
clearly distinguishes it from the rules,
h. shall include other information, in such form and in
such manner as is required by the Secretary, and
i. may change the format of existing rules without any
rulemaking action by the agency in order to comply
with the standard provisions established by the
Secretary for “Code” and “The Oklahoma Register ”
publication so long as there is no substantive change
to the rule.
C. The Secretary is authorized to determine a numbering system
and other standardized format for documents to be filed and may
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refuse to accept for publication any document that does not
substantially conform to the promulgated rules of the Secretary.
D. In order to avoid unnecessary expense, an ag ency may use the
published standards established by organizations and technical
societies of recognized national standing, other state agencies, or
federal agencies by incorporating the standards or rules in its
rules or regulations by reference to the spe cific issue or issues of
publications in which the standards are published, without
reproducing the stan dards in full. The standards shall be readily
available to the public for examination at the administrative
offices of the agency. In addition, a copy of such standards shall
be kept and maintained by the agency pursuant to the provisions of
the Preservation of Essential Records Act.
E. The Secretary shall provide for the publication of all
Executive Orders received pursuant to the provisions of Sectio n 664
of Title 74 of the Oklahoma Statutes.
F. The Secretary may authorize or require the filing of rul es
or Executive Orders by or through electronic data or machine
readable equipment in such form and manner a s is required by the
Secretary.
G. In consultation with the Adjutant General, the Secretary
shall establish a method for the publication and archiv ing of all
military publications received by the Secretary of State from the
Adjutant General pursuant to th e Oklahoma Uniform Code of Military
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Justice and the Oklahoma State Guard Act. Military publications
shall be defined in accordance with Section 801 of Title 44 of the
Oklahoma Statutes. The Secretary may also authorize or require the
filing of military p ublications by or through electronic means i n
such form and manner as is required by the Secretary. This
subsection shall only apply to military pu blications promulgated
after October 1, 2019.
H. On or before October 1, 2022, the Secretary shall commence
publication of all military publications pr ovided by the Adjutant
General. On a biennial basis thereafter, the Secretary shall cause
the military publications received in the course of the previous two
(2) years to be published in a printed and bound for mat suitable for
physical archiving in suffi cient numbers to satisfy the requirements
of the “Publications Clearinghouse ” established in Section 3 -113.3
of Title 65 of the Oklahoma Statutes.
SECTION 56. REPEALER 75 O.S. 2021, Section 251, as last
amended by Section 6, Chapter 11, O.S.L. 2021, is hereby repealed.
SECTION 57. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason wher eof this act shall take effect and
be in full force from and after its passage and approval.
58-2-3092 MD 1/20/2022 7:52:43 PM