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STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
HOUSE BILL 3343 By: Pfeiffer
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 2947.2, which relates to
apportionment of documentar y tax stamp revenues;
modifying procedures for refund of reven ues;
providing for refund upon reques t; requiring refunds
to be spent for designated purpose; providing an
effective date; and declaring an emergency .
BE IT ENACTED BY THE PEOPLE OF THE STATE O F OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2947.2 , is
amended to read as follows:
Section 2947.2 A. For the fiscal year ending June 30, 2022,
and for each fiscal year thereafter, ten percent (10%) of the
revenue collected pursuant to Section 320 4 of this title shall be
apportioned by the Oklahoma Tax C ommission monthly to the Oklahoma
Cooperative Extension Service for duties imposed on the Extension
Service pursuant to Sections 130.1 through 130.7 and Section 1500 of
Title 19 of the Oklahoma Stat utes and Section 3006 of this title.
B. For the fiscal ye ar ending June 30, 2022, and for each
fiscal year thereafter, eighty -eight and five-tenths percent (88.5%)
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of the revenue collected pursuant to Section 3204 of this tit le
shall be apportioned by the Oklahoma Tax Commission monthly to the
Oklahoma State University Center for Local Government Technology for
duties imposed pursuant to Sections 2816 and 2862 of this title
related to any training, support, professional develo pment, and
additional software necessary for county assessors, treasurers and
boards of equalization, and the acquisition and administr ation of a
computer-assisted mass appraisal software system for county
governments; provided, the Oklahoma State Universi ty Center for
Local Government Technology may delay the acquisition of such
software until such time as sufficient funds are available.
C. After the computer-assisted mass appraisal software
acquisition is complete and associated costs are paid, any Any
county which elects not to part icipate in the Oklahoma State
University Center for Local Government Technology 's computer-
assisted mass appraisal software system may apply to make request to
and upon such request, shall be refunded from the Center for Local
Government Technology for a refund up to ten percent (10%) of such
county's annual documentary stamp tax revenue appo rtionment received
by the Center for Local Government Technology ; provided, if
available funds are insufficient for a ten -percent rebate, the
percentage shall be ad justed so that rebates may be paid. Funds
refunded by the Center for Local Government Technology to the
requesting county shall be used by the county to purchase or to
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assist in the purchase of a compu ter-assisted mass appraisal
software system.
SECTION 2. This act shall become effective July 1, 2024.
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by r eason whereof this act shall take effec t and
be in full force from and after its passage and approval.
59-2-9533 MAH 01/01/24