1 STATE OF OKLAHOMA
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2 2nd Session of the 59th Legislature (2024)
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3 HOUSE BILL 3343 By: Pfeiffer
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6 AS INTRODUCED
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7 An Act relating to revenue and taxation; amending 68
7 O.S. 2021, Section 2947.2, which relates to
8 apportionment of documentary tax stamp revenues;
8 modifying procedures for refund of revenues;
9 providing for refund upon request; requiring refunds
9 to be spent for designated purpose; providing an
10 effective date; and declaring an emergency.
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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14 SECTION 1. AMENDATORY 68 O.S. 2021, Section 2947.2, is
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15 amended to read as follows:
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16 Section 2947.2 A. For the fiscal year ending June 30, 2022,
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17 and for each fiscal year thereafter, ten percent (10%) of the
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18 revenue collected pursuant to Section 3204 of this title shall be
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19 apportioned by the Oklahoma Tax Commission monthly to the Oklahoma
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20 Cooperative Extension Service for duties imposed on the Extension
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21 Service pursuant to Sections 130.1 through 130.7 and Section 1500 of
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22 Title 19 of the Oklahoma Statutes and Section 3006 of this title.
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23 B. For the fiscal year ending June 30, 2022, and for each
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24 fiscal year thereafter, eighty-eight and five-tenths percent (88.5%)
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 1 of the revenue collected pursuant to Section 3204 of this title
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2 shall be apportioned by the Oklahoma Tax Commission monthly to the
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3 Oklahoma State University Center for Local Government Technology for
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4 duties imposed pursuant to Sections 2816 and 2862 of this title
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5 related to any training, support, professional development, and
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6 additional software necessary for county assessors, treasurers and
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7 boards of equalization, and the acquisition and administration of a
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8 computer-assisted mass appraisal software system for county
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9 governments; provided, the Oklahoma State University Center for
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10 Local Government Technology may delay the acquisition of such
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11 software until such time as sufficient funds are available.
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12 C. After the computer-assisted mass appraisal software
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13 acquisition is complete and associated costs are paid, any Any
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14 county which elects not to participate in the Oklahoma State
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15 University Center for Local Government Technology's computer-
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16 assisted mass appraisal software system may apply to make request to
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17 and upon such request, shall be refunded from the Center for Local
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18 Government Technology for a refund up to ten percent (10%) of such
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19 county's annual documentary stamp tax revenue apportionment received
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20 by the Center for Local Government Technology; provided, if
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21 available funds are insufficient for a ten-percent rebate, the
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22 percentage shall be adjusted so that rebates may be paid. Funds
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23 refunded by the Center for Local Government Technology to the
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24 requesting county shall be used by the county to purchase or to
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 1 assist in the purchase of a computer-assisted mass appraisal
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2 software system.
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3 SECTION 2. This act shall become effective July 1, 2024.
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4 SECTION 3. It being immediately necessary for the preservation
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5 of the public peace, health or safety, an emergency is hereby
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6 declared to exist, by reason whereof this act shall take effect and
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7 be in full force from and after its passage and approval.
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9 59-2-9533 MAH 01/01/24
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