Multiple versions of statutes; amending, merging, consolidating and repealing multiple versions of statutes. Emergency.

An Act
ENROLLED SENATE
BILL NO. 2184 By: Howard of the Senate

and

Duel of the House

An Act relating to multiple versions of statutes;
amending, merging, consolidating, and repealing
multiple versions of statutes; amending 3 O.S. 2021,
Section 65.1, as amended by Section 1, Chapter 135,
O.S.L. 2024 (3 O.S. Supp. 2025, Section 65.1);
repealing 3 O.S. 2021, Section 65.1, as amended by
Section 1, Chapter 18, O.S.L. 2024 (3 O.S. Supp.
2025, Section 65.1); repealing 3 O.S. 2021, Section
65.2, as amended by Section 2, Chapter 18, O.S.L.
2024 (3 O.S. Supp. 2025, Section 65.2); repealing 3
O.S. 2021, Section 65.4, as amended by Section 3,
Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025, Section
65.4); repealing 3 O.S. 2021, Section 65.5, as
amended by Section 4, Chapter 18, O.S.L. 2024 (3 O.S.
Supp. 2025, Section 65.5); repealing 3 O.S. 2021,
Section 65.7, as amended by Section 6, Chapter 18,
O.S.L. 2024 (3 O.S. Supp. 2025, Section 65.7);
repealing 3 O.S. 2021, Section 65.8, as amended by
Section 7, Chapter 18, O.S.L. 2024 (3 O.S. Supp.
2025, Section 65.8); repealing 3 O.S. 2021, Section
65.10, as amended by Section 8, Chapter 18, O.S.L.
2024 (3 O.S. Supp. 2025, Section 65.10); repealing 3
O.S. 2021, Section 65.12, as amended by Section 9,
Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025, Section
65.12); repealing 3 O.S. 2021, Section 65.15, as
amended by Section 10, Chapter 18, O.S.L. 2024 (3
O.S. Supp. 2025, Section 65.15); repealing 3 O.S.
2021, Section 65.16, as amended by Section 11,
Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025, Section
65.16); repealing 3 O.S. 2021, Section 65.17, as
amended by Section 12, Chapter 18, O.S.L. 2024 (3
O.S. Supp. 2025, Section 65.17); repealing 3 O.S.

ENR. S. B. NO. 2184 Page 2
2021, Section 82, as last amended by Section 13,
Chapter 135, O.S.L. 2024 (3 O.S. Supp. 2025, Section
82); amending 3 O.S. 2021, Section 85, as last
amended by Section 1, Chapter 164, O.S.L. 2025 (3
O.S. Supp. 2025, Section 85); repealing 3 O.S. 2021,
Section 85, as last amended by Section 14, Chapter
18, O.S.L. 2024 (3 O.S. Supp. 2025, Section 85);
repealing 3 O.S. 2021, Section 85, as last amended by
Section 14, Chapter 135, O.S.L. 2024 (3 O.S. Supp.
2025, Section 85); repealing 3 O.S. 2021, Section
421, as last amended by Section 15, Chapter 18,
O.S.L. 2024 (3 O.S. Supp. 2025, Section 421);
amending 10 O.S. 2021, Section 1116.2, as amended by
Section 7, Chapter 347, O.S.L. 2024 (10 O.S. Supp.
2025, Section 1116.2); repealing 10 O.S. 2021,
Section 1116.2, as amended by Section 1, Chapter 237,
O.S.L. 2024 (10 O.S. Supp. 2025, Section 1116.2);
amending 10 O.S. 2021, Section 1116.6, as amended by
Section 9, Chapter 347, O.S.L. 2024 (10 O.S. Supp.
2025, Section 1116.6); repealing 10 O.S. 2021,
Section 1116.6, as amended by Section 2, Chapter 237,
O.S.L. 2024 (10 O.S. Supp. 2025, Section 1116.6);
amending 10A O.S. 2021, Section 1-1-105, as amended
by Section 1, Chapter 375, O.S.L. 2025 (10A O.S.
Supp. 2025, Section 1-1-105); repealing 10A O.S.
2021, Section 1-1-105, as amended by Section 1,
Chapter 149, O.S.L. 2025 (10A O.S. Supp. 2025,
Section 1-1-105); amending 15 O.S. 2021, Section
141.13, as amended by Section 7, Chapter 225, O.S.L.
2024 (15 O.S. Supp. 2025, Section 141.13); repealing
15 O.S. 2021, Section 141.13, as amended by Section
1, Chapter 72, O.S.L. 2016; amending 18 O.S. 2021,
Section 1006, as amended by Section 10, Chapter 120,
O.S.L. 2024 (18 O.S. Supp. 2025, Section 1006);
repealing 18 O.S. 2021, Section 1006, as amended by
Section 1, Chapter 121, O.S.L. 2024 (18 O.S. Supp.
2025, Section 1006); amending 19 O.S. 2021, Section
1505, as last amended by Section 2, Chapter 85,
O.S.L. 2025 (19 O.S. Supp. 2025, Section 1505);
repealing 19 O.S. 2021, Section 1505, as last amended
by Section 1, Chapter 66, O.S.L. 2025 (19 O.S. Supp.
2025, Section 1505); amending 22 O.S. 2021, Section

ENR. S. B. NO. 2184 Page 3
60.4, as last amended by Section 704, Chapter 486,
O.S.L. 2025 (22 O.S. Supp. 2025, Section 60.4);
repealing 22 O.S. 2021, Section 60.4, as last amended
by Section 1, Chapter 40, O.S.L. 2025 (22 O.S. Supp.
2025, Section 60.4); amending 22 O.S. 2021, Section
60.6, as amended by Section 474, Chapter 486, O.S.L.
2025 (22 O.S. Supp. 2025, Section 60.6); repealing 22
O.S. 2021, Section 60.6, as amended by Section 2,
Chapter 145, O.S.L. 2025 (22 O.S. Supp. 2025, Section
60.6); amending 22 O.S. 2021, Section 152, as last
amended by Section 1, Chapter 115, O.S.L. 2025 (22
O.S. Supp. 2025, Section 152); repealing 22 O.S.
2021, Section 152, as last amended by Section 1,
Chapter 310, O.S.L. 2024 (22 O.S. Supp. 2025, Section
152); amending 47 O.S. 2021, Section 6-101, as last
amended by Section 3, Chapter 330, O.S.L. 2025 (47
O.S. Supp. 2025, Section 6-101); repealing 47 O.S.
2021, Section 6-101, as last amended by Section 13,
Chapter 310, O.S.L. 2023 (47 O.S. Supp. 2025, Section
6-101); repealing 47 O.S. 2021, Section 6-101, as
last amended by Section 2, Chapter 11, O.S.L. 2024
(47 O.S. Supp. 2025, Section 6-101); repealing 47
O.S. 2021, Section 6-101, as last amended by Section
3, Chapter 171, O.S.L. 2025 (47 O.S. Supp. 2025,
Section 6-101); amending 47 O.S. 2021, Section 6-102,
as last amended by Section 1, Chapter 450, O.S.L.
2024 (47 O.S. Supp. 2025, Section 6-102); repealing
47 O.S. 2021, Section 6-102, as last amended by
Section 1, Chapter 123, O.S.L. 2025 (47 O.S. Supp.
2025, Section 6-102); amending 47 O.S. 2021, Section
6-105, as last amended by Section 38, Chapter 452,
O.S.L. 2024 (47 O.S. Supp. 2025, Section 6-105);
repealing 47 O.S. 2021, Section 6-105, as last
amended by Section 2, Chapter 450, O.S.L. 2024 (47
O.S. Supp. 2025, Section 6-105); repealing 47 O.S.
2021, Section 6-105, as last amended by Section 3,
Chapter 11, O.S.L. 2024 (47 O.S. Supp. 2025, Section
6-105); amending 47 O.S. 2021, Section 6-105.3, as
last amended by Section 4, Chapter 330, O.S.L. 2025
(47 O.S. Supp. 2025, Section 6-105.3); repealing 47
O.S. 2021, Section 6-105.3, as last amended by
Section 4, Chapter 11, O.S.L. 2024 (47 O.S. Supp.

ENR. S. B. NO. 2184 Page 4
2025, Section 6-105.3); repealing 47 O.S. 2021,
Section 6-105.3, as last amended by Section 1,
Chapter 101, O.S.L. 2024 (47 O.S. Supp. 2025, Section
6-105.3); repealing 47 O.S. 2021, Section 6-105.3, as
last amended by Section 3, Chapter 315, O.S.L. 2024
(47 O.S. Supp. 2025, Section 6-105.3); amending 47
O.S. 2021, Section 6-110, as last amended by Section
4, Chapter 450, O.S.L. 2024 (47 O.S. Supp. 2025,
Section 6-110); repealing 47 O.S. 2021, Section 6-
110, as last amended by Section 44, Chapter 452,
O.S.L. 2024 (47 O.S. Supp. 2025, Section 6-110);
repealing 47 O.S. 2021, Section 6-110, as last
amended by Section 6, Chapter 11, O.S.L. 2024 (47
O.S. Supp. 2025, Section 6-110); amending 47 O.S.
2021, Section 6-111, as last amended by Section 2,
Chapter 310, O.S.L. 2025 (47 O.S. Supp. 2025, Section
6-111); repealing 47 O.S. 2021, Section 6-111, as
last amended by Section 5, Chapter 330, O.S.L. 2025
(47 O.S. Supp. 2025, Section 6-111); amending 47 O.S.
2021, Section 6-301, as last amended by Section 3,
Chapter 38, O.S.L. 2025 (47 O.S. Supp. 2025, Section
6-301); repealing 47 O.S. 2021, Section 6-301, as
last amended by Section 516, Chapter 486, O.S.L. 2025
(47 O.S. Supp. 2025, Section 6-301); amending 47 O.S.
2021, Section 563, as last amended by Section 3,
Chapter 448, O.S.L. 2025 (47 O.S. Supp. 2025, Section
563); repealing 47 O.S. 2021, Section 563, as last
amended by Section 3, Chapter 236, O.S.L. 2024 (47
O.S. Supp. 2025, Section 563); amending 47 O.S. 2021,
Section 564, as last amended by Section 4, Chapter
448, O.S.L. 2025 (47 O.S. Supp. 2025, Section 564);
repealing 47 O.S. 2021, Section 564, as last amended
by Section 2, Chapter 119, O.S.L. 2025 (47 O.S. Supp.
2025, Section 564); amending 47 O.S. 2021, Section
565, as last amended by Section 6, Chapter 448,
O.S.L. 2025 (47 O.S. Supp. 2025, Section 565);
repealing 47 O.S. 2021, Section 565, as last amended
by Section 4, Chapter 119, O.S.L. 2025 (47 O.S. Supp.
2025, Section 565); amending 47 O.S. 2021, Section
752, as last amended by Section 13, Chapter 330,
O.S.L. 2025 (47 O.S. Supp. 2025, Section 752);
repealing 47 O.S. 2021, Section 752, as last amended

ENR. S. B. NO. 2184 Page 5
by Section 4, Chapter 172, O.S.L. 2025 (47 O.S. Supp.
2025, Section 752); repealing 47 O.S. 2021, Section
1102, as last amended by Section 60, Chapter 452,
O.S.L. 2024 (47 O.S. Supp. 2025, Section 1102);
amending 47 O.S. 2021, Section 1110, as last amended
by Section 1, Chapter 403, O.S.L. 2025 (47 O.S. Supp.
2025, Section 1110); repealing 47 O.S. 2021, Section
1110, as last amended by Section 1, Chapter 323,
O.S.L. 2024 (47 O.S. Supp. 2025, Section 1110);
amending 47 O.S. 2021, Section 1113, as last amended
by Section 72, Chapter 452, O.S.L. 2024 (47 O.S.
Supp. 2025, Section 1113); repealing 47 O.S. 2021,
Section 1113, as last amended by Section 8, Chapter
236, O.S.L. 2024 (47 O.S. Supp. 2025, Section 1113);
amending 47 O.S. 2021, Section 1132, as last amended
by Section 10, Chapter 236, O.S.L. 2024 (47 O.S.
Supp. 2025, Section 1132); repealing 47 O.S. 2021,
Section 1132, as last amended by Section 75, Chapter
452, O.S.L. 2024 (47 O.S. Supp. 2025, Section 1132);
repealing 51 O.S. 2021, Section 6, as amended by
Section 1, Chapter 303, O.S.L. 2025 (51 O.S. Supp.
2025, Section 6); amending 51 O.S. 2021, Section
24A.5, as last amended by Section 2, Chapter 404,
O.S.L. 2025 (51 O.S. Supp. 2025, Section 24A.5);
repealing 51 O.S. 2021, Section 24A.5, as last
amended by Section 14, Chapter 11, O.S.L. 2024 (51
O.S. Supp. 2025, Section 24A.5); amending 51 O.S.
2021, Section 154, as amended by Section 2, Chapter
314, O.S.L. 2025 (51 O.S. Supp. 2025, Section 154);
repealing 51 O.S. 2021, Section 154, as amended by
Section 2, Chapter 292, O.S.L. 2025 (51 O.S. Supp.
2025, Section 154); amending 57 O.S. 2021, Section
37, as amended by Section 9, Chapter 187, O.S.L. 2025
(57 O.S. Supp. 2025, Section 37); repealing 57 O.S.
2021, Section 37, as amended by Section 11, Chapter
11, O.S.L. 2025 (57 O.S. Supp. 2025, Section 37);
repealing 57 O.S. 2021, Section 138, as amended by
Section 38, Chapter 59, O.S.L. 2024 (57 O.S. Supp.
2025, Section 138); repealing 57 O.S. 2021, Section
571, as last amended by Section 40, Chapter 59,
O.S.L. 2024 (57 O.S. Supp. 2025, Section 571);
amending 59 O.S. 2021, Section 46.4, as last amended

ENR. S. B. NO. 2184 Page 6
by Section 2, Chapter 147, O.S.L. 2024 (59 O.S. Supp.
2025, Section 46.4); repealing 59 O.S. 2021, Section
46.4, as last amended by Section 4, Chapter 138,
O.S.L. 2024 (59 O.S. Supp. 2025, Section 46.4);
amending 59 O.S. 2021, Section 46.7, as amended by
Section 5, Chapter 138, O.S.L. 2024 (59 O.S. Supp.
2025, Section 46.7); repealing 59 O.S. 2021, Section
46.7, as amended by Section 3, Chapter 147, O.S.L.
2024 (59 O.S. Supp. 2025, Section 46.7); amending 59
O.S. 2021, Section 46.9, as amended by Section 6,
Chapter 138, O.S.L. 2024 (59 O.S. Supp. 2025, Section
46.9); repealing 59 O.S. 2021, Section 46.9, as
amended by Section 4, Chapter 147, O.S.L. 2024 (59
O.S. Supp. 2025, Section 46.9); amending 59 O.S.
2021, Section 46.10, as amended by Section 5, Chapter
147, O.S.L. 2024 (59 O.S. Supp. 2025, Section 46.10);
repealing 59 O.S. 2021, Section 46.10, as amended by
Section 7, Chapter 138, O.S.L. 2024 (59 O.S. Supp.
2025, Section 46.10); amending 59 O.S. 2021, Section
46.21, as amended by Section 15, Chapter 138, O.S.L.
2024 (59 O.S. Supp. 2025, Section 46.21); repealing
59 O.S. 2021, Section 46.21, as amended by Section 6,
Chapter 147, O.S.L. 2024 (59 O.S. Supp. 2025, Section
46.21); amending 59 O.S. 2021, Section 46.21b, as
amended by Section 1, Chapter 208, O.S.L. 2025 (59
O.S. Supp. 2025, Section 46.21b); repealing 59 O.S.
2021, Section 46.21b, as amended by Section 7,
Chapter 147, O.S.L. 2024 (59 O.S. Supp. 2025, Section
46.21b); amending 59 O.S. 2021, Section 46.38, as
amended by Section 22, Chapter 138, O.S.L. 2024 (59
O.S. Supp. 2025, Section 46.38); repealing 59 O.S.
2021, Section 46.38, as amended by Section 8, Chapter
147, O.S.L. 2024 (59 O.S. Supp. 2025, Section 46.38);
repealing 59 O.S. 2021, Section 328.49, as amended by
Section 530, Chapter 486, O.S.L. 2025 (59 O.S. Supp.
2025, Section 328.49); amending 59 O.S. 2021, Section
353.1, as last amended by Section 5, Chapter 340,
O.S.L. 2025 (59 O.S. Supp. 2025, Section 353.1);
repealing 59 O.S. 2021, Section 353.1, as last
amended by Section 1, Chapter 343, O.S.L. 2025 (59
O.S. Supp. 2025, Section 353.1); amending 59 O.S.
2021, Section 356.2, as last amended by Section 2,

ENR. S. B. NO. 2184 Page 7
Chapter 300, O.S.L. 2025 (59 O.S. Supp. 2025, Section
356.2); repealing 59 O.S. 2021, Section 356.2, as
last amended by Section 1, Chapter 414, O.S.L. 2025
(59 O.S. Supp. 2025, Section 356.2); amending 59 O.S.
2021, Section 357, as last amended by Section 2,
Chapter 414, O.S.L. 2025 (59 O.S. Supp. 2025, Section
357); repealing 59 O.S. 2021, Section 357, as last
amended by Section 6, Chapter 300, O.S.L. 2025 (59
O.S. Supp. 2025, Section 357); amending 59 O.S. 2021,
Section 360, as last amended by Section 3, Chapter
414, O.S.L. 2025 (59 O.S. Supp. 2025, Section 360);
repealing 59 O.S. 2021, Section 360, as last amended
by Section 8, Chapter 300, O.S.L. 2025 (59 O.S. Supp.
2025, Section 360); amending 59 O.S. 2021, Section
481, as amended by Section 1, Chapter 227, O.S.L.
2024 (59 O.S. Supp. 2025, Section 481); repealing 59
O.S. 2021, Section 481, as last amended by Section 1,
Chapter 14, O.S.L. 2025 (59 O.S. Supp. 2025, Section
481); amending 59 O.S. 2021, Section 493.2, as
amended by Section 1, Chapter 61, O.S.L. 2025 (59
O.S. Supp. 2025, Section 493.2); repealing 59 O.S.
2021, Section 493.2, as amended by Section 3, Chapter
350, O.S.L. 2025 (59 O.S. Supp. 2025, Section 493.2);
repealing 59 O.S. 2021, Section 1000.2, as amended by
Section 1, Chapter 292, O.S.L. 2013; amending 59 O.S.
2021, Section 1873, as last amended by Section 1,
Chapter 235, O.S.L. 2025 (59 O.S. Supp. 2025, Section
1873); repealing 59 O.S. 2021, Section 1873, as last
amended by Section 1, Chapter 266, O.S.L. 2025 (59
O.S. Supp. 2025, Section 1873); amending 63 O.S.
2021, Section 1-106, as last amended by Section 3,
Chapter 377, O.S.L. 2025 (63 O.S. Supp. 2025, Section
1-106); repealing 63 O.S. 2021, Section 1-106, as
last amended by Section 13, Chapter 215, O.S.L. 2025
(63 O.S. Supp. 2025, Section 1-106); amending 63 O.S.
2021, Section 2-312, as last amended by Section 10,
Chapter 340, O.S.L. 2025 (63 O.S. Supp. 2025, Section
2-312); repealing 63 O.S. 2021, Section 2-312, as
last amended by Section 9, Chapter 343, O.S.L. 2025
(63 O.S. Supp. 2025, Section 2-312); amending 63 O.S.
2021, Section 427.17, as last amended by Section 4,
Chapter 447, O.S.L. 2024 (63 O.S. Supp. 2025, Section

ENR. S. B. NO. 2184 Page 8
427.17); repealing 63 O.S. 2021, Section 427.17, as
last amended by Section 142, Chapter 452, O.S.L. 2024
(63 O.S. Supp. 2025, Section 427.17); amending 66
O.S. 2021, Section 304, as amended by Section 1,
Chapter 31, O.S.L. 2025 (66 O.S. Supp. 2025, Section
304); repealing 66 O.S. 2021, Section 304, as amended
by Section 556, Chapter 486, O.S.L. 2025 (66 O.S.
Supp. 2025, Section 304); amending 68 O.S. 2021,
Section 1353, as last amended by Section 4, Chapter
441, O.S.L. 2024 (68 O.S. Supp. 2025, Section 1353);
repealing 68 O.S. 2021, Section 1353, as amended by
Section 1, Chapter 240, O.S.L. 2022 (68 O.S. Supp.
2025, Section 1353); amending 68 O.S. 2021, Section
1356, as last amended by Section 1, Chapter 392,
O.S.L. 2025 (68 O.S. Supp. 2025, Section 1356);
repealing 68 O.S. 2021, Section 1356, as last amended
by Section 1, Chapter 444, O.S.L. 2024 (68 O.S. Supp.
2025, Section 1356); amending 68 O.S. 2021, Section
1357, as last amended by Section 1, Chapter 391,
O.S.L. 2025 (68 O.S. Supp. 2025, Section 1357);
repealing 68 O.S. 2021, Section 1357, as amended by
Section 10, Chapter 229, O.S.L. 2017; repealing 68
O.S. 2021, Section 1357, as amended by Section 1,
Chapter 68, O.S.L. 2021; repealing 68 O.S. 2021,
Section 1357, as last amended by Section 1, Chapter
193, O.S.L. 2023 (68 O.S. Supp. 2025, Section 1357);
repealing 68 O.S. 2021, Section 1357, as amended by
Section 1, Chapter 44, 1st Extraordinary Session,
O.S.L. 2023 (68 O.S. Supp. 2025, Section 1357);
amending 68 O.S. 2021, Section 2357.22, as last
amended by Section 1, Chapter 143, O.S.L. 2024 (68
O.S. Supp. 2025, Section 2357.22); repealing 68 O.S.
2021, Section 2357.22, as last amended by Section
153, Chapter 452, O.S.L. 2024 (68 O.S. Supp. 2025,
Section 2357.22); amending 68 O.S. 2021, Section
2358, as last amended by Section 155, Chapter 452,
O.S.L. 2024 (68 O.S. Supp. 2025, Section 2358);
repealing 68 O.S. 2021, Section 2358, as last amended
by Section 1, Chapter 166, O.S.L. 2024 (68 O.S. Supp.
2025, Section 2358); repealing 68 O.S. 2021, Section
2358, as last amended by Section 2, Chapter 277,
O.S.L. 2024 (68 O.S. Supp. 2025, Section 2358);

ENR. S. B. NO. 2184 Page 9
amending 68 O.S. 2021, Section 2902, as last amended
by Section 1, Chapter 411, O.S.L. 2025 (68 O.S. Supp.
2025, Section 2902); repealing 68 O.S. 2021, Section
2902, as last amended by Section 1, Chapter 204,
O.S.L. 2025 (68 O.S. Supp. 2025, Section 2902);
amending 70 O.S. 2021, Section 6-194, as last amended
by Section 5, Chapter 101, O.S.L. 2025 (70 O.S. Supp.
2025, Section 6-194); repealing 70 O.S. 2021, Section
6-194, as last amended by Section 1, Chapter 277,
O.S.L. 2025 (70 O.S. Supp. 2025, Section 6-194);
amendatory 70 O.S. 2021, Section 1210.163, as last
amended by Section 3, Chapter 260, O.S.L. 2025 (70
O.S. Supp. 2025, Section 1210.163); repealing 70 O.S.
2021, Section 1210.163, as last amended by Section 6,
Chapter 101, O.S.L. 2025 (70 O.S. Supp. 2025, Section
1210.163); amendatory 70 O.S. 2021, Section 2403, as
amended by Section 3, Chapter 482, O.S.L. 2025 (70
O.S. Supp. 2025, Section 2403); repealing 70 O.S.
2021, Section 2403, as amended by Section 6, Chapter
277, O.S.L. 2025 (70 O.S. Supp. 2025, Section 2403);
amending 74 O.S. 2021, Section 62.3, as amended by
Section 1, Chapter 384, O.S.L. 2025 (74 O.S. Supp.
2025, Section 62.3); repealing 74 O.S. 2021, Section
62.3, as amended by Section 6, Chapter 199, O.S.L.
2025 (74 O.S. Supp. 2025, Section 62.3); repealing 74
O.S. 2021, Section 85.58A, as amended by Section 4,
Chapter 245, O.S.L. 2024 (74 O.S. Supp. 2025, Section
85.58A); amending 74 O.S. 2021, Section 902, as last
amended by Section 1, Chapter 139, O.S.L. 2024 (74
O.S. Supp. 2025, Section 902); repealing 74 O.S.
2021, Section 902, as last amended by Section 1,
Chapter 280, O.S.L. 2024 (74 O.S. Supp. 2025, Section
902); amending 74 O.S. 2021, Section 915, as amended
by Section 2, Chapter 280, O.S.L. 2024 (74 O.S. Supp.
2025, Section 915); repealing 74 O.S. 2021, Section
915, as amended by Section 2, Chapter 139, O.S.L.
2024 (74 O.S. Supp. 2025, Section 915); amending 74
O.S. 2021, Section 916.3, as amended by Section 3,
Chapter 280, O.S.L. 2024 (74 O.S. Supp. 2025, Section
916.3); repealing 74 O.S. 2021, Section 916.3, as
amended by Section 3, Chapter 139, O.S.L. 2024 (74
O.S. Supp. 2025, Section 916.3); amending 74 O.S.

ENR. S. B. NO. 2184 Page 10
2021, Section 919.1, as amended by Section 4, Chapter
139, O.S.L. 2024 (74 O.S. Supp. 2025, Section 919.1);
repealing 74 O.S. 2021, Section 919.1, as amended by
Section 4, Chapter 280, O.S.L. 2024 (74 O.S. Supp.
2025, Section 919.1); amending 74 O.S. 2021, Section
1321, as last amended by Section 29, Chapter 379,
O.S.L. 2025 (74 O.S. Supp. 2025, Section 1321);
repealing 74 O.S. 2021, Section 1321, as amended by
Section 5, Chapter 123, O.S.L. 2024 (74 O.S. Supp.
2025, Section 1321); amending 75 O.S. 2021, Section
250.3, as last amended by Section 5, Chapter 258,
O.S.L. 2025 (75 O.S. Supp. 2025, Section 250.3);
repealing 75 O.S. 2021, Section 250.3, as last
amended by Section 1, Chapter 420, O.S.L. 2025 (75
O.S. Supp. 2025, Section 250.3); amending 75 O.S.
2021, Section 303, as amended by Section 7, Chapter
258, O.S.L. 2025 (75 O.S. Supp. 2025, Section 303);
repealing 75 O.S. 2021, Section 303, as amended by
Section 1, Chapter 267, O.S.L. 2025 (75 O.S. Supp.
2025, Section 303); amending 75 O.S. 2021, Section
308, as last amended by Section 8, Chapter 258,
O.S.L. 2025 (75 O.S. Supp. 2025, Section 308);
repealing 75 O.S. 2021, Section 308, as last amended
by Section 2, Chapter 420, O.S.L. 2025 (75 O.S. Supp.
2025, Section 308); amending 85A O.S. 2021, Section
2, as amended by Section 1, Chapter 135, O.S.L. 2025
(85A O.S. Supp. 2025, Section 2); repealing 85A O.S.
2021, Section 2, as amended by Section 1, Chapter 67,
O.S.L. 2025 (85A O.S. Supp. 2025, Section 2); and
declaring an emergency.

SUBJECT: Duplicate sections

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

SECTION 1. AMENDATORY 3 O.S. 2021, Section 65.1, as
amended by Section 1, Chapter 135, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.1), is amended to read as follows:

ENR. S. B. NO. 2184 Page 11
Section 65.1. As used in the Municipal Airports Act, unless the
text otherwise requires:

1. “Airport” means an area on land or water that is used, or
intended to be used, for the landing and taking off of aircraft, and
includes its buildings and facilities, if any;

2. “Air navigation facility” means any facility - other than
one owned and operated by the United States - used in, available for
use in, or designed for use in, aid of air navigation, including any
structures, mechanisms, lights, beacons, markers, communicating
systems, or other instrumentalities, or devices used or useful as an
aid, or constituting an advantage or convenience, to the safe taking
off, navigation, and landing of aircraft, or the safe and efficient
operation or maintenance of an airport, and any combination of any
or all of such facilities;

3. “Airport hazard” means any structure, object of natural
growth, or use of land which obstructs the airspace required for the
flight of aircraft in landing or taking off at an airport or
vertiport or is otherwise hazardous to such landing or taking off of
aircraft;

4. “Helipad” means a small designated area, usually with a
prepared surface, on a heliport, airport, landing or takeoff area,
apron or ramp, or movement area used for takeoff, landing or parking
of helicopters;

5. “Heliport” means an area of land, water or structure used or
intended to be used for the landing and takeoff of helicopters and
includes its buildings and facilities, if any;

6. “Municipality” means any county, city, or town, or political
subdivision of this state. “Municipal” means pertaining to a
municipality as herein defined;

7. “Person” means any individual, firm, partnership,
corporation, company, association, joint stock association, or body
politic; and includes any trustee, receiver, assignee or other
similar representative thereof;

ENR. S. B. NO. 2184 Page 12
8. “Vertiport” means an area of land, water, or structure used
or intended to be used for the landing and takeoff of VTOL aircraft;
and

9. “VTOL aircraft” means an aircraft which has vertical takeoff
and landing capability.

SECTION 2. REPEALER 3 O.S. 2021, Section 65.1, as
amended by Section 1, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.1), is hereby repealed.

SECTION 3. REPEALER 3 O.S. 2021, Section 65.2, as
amended by Section 2, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.2), is hereby repealed.

SECTION 4. REPEALER 3 O.S. 2021, Section 65.4, as
amended by Section 3, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.4), is hereby repealed.

SECTION 5. REPEALER 3 O.S. 2021, Section 65.5, as
amended by Section 4, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.5), is hereby repealed.

SECTION 6. REPEALER 3 O.S. 2021, Section 65.7, as
amended by Section 6, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.7), is hereby repealed.

SECTION 7. REPEALER 3 O.S. 2021, Section 65.8, as
amended by Section 7, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.8), is hereby repealed.

SECTION 8. REPEALER 3 O.S. 2021, Section 65.10, as
amended by Section 8, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.10), is hereby repealed.

SECTION 9. REPEALER 3 O.S. 2021, Section 65.12, as
amended by Section 9, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.12), is hereby repealed.

SECTION 10. REPEALER 3 O.S. 2021, Section 65.15, as
amended by Section 10, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.15), is hereby repealed.

ENR. S. B. NO. 2184 Page 13

SECTION 11. REPEALER 3 O.S. 2021, Section 65.16, as
amended by Section 11, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.16), is hereby repealed.

SECTION 12. REPEALER 3 O.S. 2021, Section 65.17, as
amended by Section 12, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 65.17), is hereby repealed.

SECTION 13. REPEALER 3 O.S. 2021, Section 82, as last
amended by Section 13, Chapter 135, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 82), is hereby repealed.

SECTION 14. AMENDATORY 3 O.S. 2021, Section 85, as last
amended by Section 1, Chapter 164, O.S.L. 2025 (3 O.S. Supp. 2025,
Section 85), is amended to read as follows:

Section 85. A. The Oklahoma Department of Aerospace and
Aeronautics and its Executive Director acting under its authority is
empowered and directed to encourage, foster, and assist in the
development of aerospace and aeronautics in this state and to
encourage the establishment of airports, vertiports, and air
navigation facilities. It shall cooperate with and assist the
federal government, the municipalities of this state, and other
persons in the development of aerospace and aeronautics, and shall
seek to coordinate the aeronautical activities of these bodies and
persons. Municipalities are authorized to cooperate with the
Department in the development of aeronautics and aeronautical
facilities in this state.

B. The Department may organize and administer an aerospace and
aviation education program in cooperation with the schools,
colleges, and for the general public, and may prepare and conduct
voluntary flight clinics for airmen and issue such bulletins and
publications as may be required. This program shall be known and
may be cited as the “AeroSPACE Program” or “Aero Student Pathways
for Aerospace Careers and Education”. This program shall be a
partnership with primary, secondary, career technology, and higher
education providers to respond to the workforce needs of the
aviation and aerospace industry by promoting and organizing quality
curriculum, enhanced classroom instruction, and research-based
educational programs. The AeroSPACE Program shall collaborate with

ENR. S. B. NO. 2184 Page 14
industry and act as the facilitator for the collection and sharing
of information, development and implementation of activities, and
the dissemination of resources concerning aerospace education with
the primary goal being to establish a common statewide strategy for
implementing aerospace educational curriculum initiatives to better
prepare students for an aviation and aerospace career. The Oklahoma
Aeronautics Commission may employ established program processes or
contract with other qualified entities to operate the AeroSPACE
Program. The Oklahoma Aeronautics Commission may accept funding
that includes, but is not limited to, donations, contractual
arrangements, in-kind services, federal or state appropriations, and
grants.

C. The Department shall assist in all aeronautical matters
related to emergency management actions in conformance with federal
directions and with the Emergency Operations Plan of the state.

D. The Department may establish air markers throughout the
state.

E. The Department may purchase and install roadside signs
directing highway traffic to airports, subject to approval of the
State Transportation Commission.

F. The Department shall:

1. Draft and recommend necessary legislation to advance the
interests of the state in aerospace and aeronautics;

2. Represent the state in aeronautical matters before federal
agencies and other state agencies; and

3. Participate as party plaintiff or defendant or as intervener
on behalf of the state or any municipality or citizen thereof in any
proceeding which involves the interest of the state in aerospace or
aeronautics.

G. 1. The Department shall develop and adopt a five-year
Airport Construction Program on an annual basis which lists federal
and state funding that the Department has available for the
development of airport infrastructure. In addition, the Department
shall adopt a statewide airport system plan on a regular basis which

ENR. S. B. NO. 2184 Page 15
details the twenty-year planning horizon for publicly owned, public-
use airports and sets the service level, role, and functional
classification of airports within the Oklahoma Airport System. The
system plan will be made available to the public and shall serve as
the Department’s official document which guides the programming of
public funds for airport infrastructure. An airport must be
included in the system plan to be eligible for funding.

2. The development of the five-year Airport Construction
Program shall begin with supporting and achieving the goals laid out
in the statewide airport system plan and will be guided by the air
transportation needs and priorities of airports within the system.
The basic goals within the system plan include, but are not limited
to, airport safety, security, infrastructure preservation and
sustainment, economic enhancement, capacity, meeting Federal
Aviation Administration (FAA) or Department standards, and pro-
growth development.

3. The Department shall involve public input during the
development of the five-year Airport Construction Program each year
and coordinate and receive input from the airports within the
statewide airport system plan.

4. The Department shall set realistic project delivery
schedules across the five-year window of the Airport Construction
Program to maintain the integrity of the Program and to minimize air
transportation disruptions.

H. 1. The Department may, insofar as is reasonably possible,
make available its engineering and other technical services to any
municipality or person desiring them in connection with the
planning, acquisition, construction, improvement, maintenance, or
operation of airports, vertiports, or air navigation facilities.

2. The Department may render financial assistance by grant or
loan or both to any municipality or municipalities acting jointly in
the planning, acquisition, construction, improvement, maintenance,
or operation of an airport, vertiport, or air navigation facility
owned or controlled, or to be owned or controlled, by such
municipality or municipalities, out of appropriations or other
monies made available by the Legislature for such purposes. Such
financial assistance may be furnished in connection with federal or

ENR. S. B. NO. 2184 Page 16
other financial aid for the same purposes. A project must have been
included in the five-year Airport Construction Program and be at an
airport that is included in the most current version of the
statewide airport system plan to receive financial assistance.

3. The Department shall be designated as the agent of this
state or any political subdivision of this state for the purpose of
applying for, receiving, administering, and disbursing federal funds
and other public monies for the benefit of general aviation
airports, except reliever airports, as may be available under
applicable federal law or other laws. If requested by a political
subdivision, the Department may act as its or their agent in
contracting for and supervising such planning, acquisition,
construction, improvement, maintenance, or operation; and all
political subdivisions are authorized to designate the Department as
their agent for the foregoing purposes. The Department, as
principal on behalf of the state, may enter into any contracts with
the United States or with any person, which may be required in
connection with a grant or loan of federal monies for municipal
airport, vertiport, or air navigation facility purposes. All
federal monies accepted under this section shall be accepted and
transferred or expended by the Department upon such terms and
conditions as are prescribed by the United States. All monies
received by the Department pursuant to this section shall be
deposited in the Oklahoma Department of Aerospace and Aeronautics
Revolving Fund in the State Treasury and shall be paid out by the
Department in accordance with the terms and conditions of any
agreement entered into under the provisions of this section.

I. 1. The Department is authorized on behalf of and in the
name of the state, out of appropriations and other monies made
available for such purposes, to plan, zone, establish, construct,
enlarge, improve, maintain, equip, operate, regulate, protect, and
police airports, vertiports, and air navigation facilities, either
within or without the state, including the construction,
installation, equipping, maintenance, and operation at such airports
of buildings and other facilities for the servicing of aircraft or
for the comfort and accommodation of air travelers. However, the
regulatory authority shall not extend to any airman employed by, nor
to any aeronautics facility or aircraft under the exclusive
possession, operation, or control of, a person holding a certificate
of public convenience and necessity issued by any agency of the

ENR. S. B. NO. 2184 Page 17
United States to operate as a common carrier by air of persons
and/or property in interstate commerce. For such purposes the
Department may, by purchase, gift, devise, or lease, acquire
property, real or personal, or any interest therein including
easements in aeronautical hazards or land outside the boundaries of
an airport or airport site, as are necessary to permit safe and
efficient operation of the state airports or to permit the removal,
elimination, obstruction-marking or obstruction-lighting of airport
hazards, or to prevent the establishment of airport hazards. In
like manner, the Department may acquire existing airports,
vertiports, and air navigation facilities. However, the Department
shall not acquire or take over any airport, vertiport, or air
navigation facility owned or controlled by a municipality of this or
any other state without the consent of such municipality. The
Department may, by sale, lease, or otherwise, dispose of any such
property, airport, vertiport, air navigation facility, or portion
thereof or interest therein. The disposal, by sale, lease, or
otherwise, shall be in accordance with the laws of this state
governing the disposition of other property of the state, except
that, in the case of disposals to any municipality or state
government or the United States for aeronautical purposes incident
thereto, the sale, lease, or other disposal may be effected in such
manner and upon such terms as the Department may deem in the best
interest of the state.

2. All airports owned by the state shall be within the primary
jurisdiction of the Oklahoma Department of Aerospace and Aeronautics
for purposes of design, development, and operation; provided, that
airports owned and operated by the Oklahoma Space Industry
Development Authority shall be exempt from such provisions, and
during the time of a national emergency, the Air National Guard
shall be exempt from such provisions, and provided further, that any
airport owned by the state may be leased by the Department to a
public or private agency, as it may deem fit.

3. Nothing contained in the Oklahoma Department of Aerospace
and Aeronautics Act shall be construed to limit any right, power, or
authority of the state or a municipality to regulate airport hazards
by zoning.

4. The Department may exercise any powers granted by this
section jointly with any municipalities or with the United States.

ENR. S. B. NO. 2184 Page 18

5. a. In operating an airport, vertiport, or air navigation
facility owned or controlled by the state, the
Department may enter into contracts, leases, and other
arrangements for a term not exceeding twenty-five (25)
years with any persons granting the privilege of using
or improving such airport, vertiport, or air
navigation facility or any portion or facility thereof
or space therein for commercial purposes; conferring
the privilege of supplying goods, commodities, things,
services, or facilities at such airport, vertiport, or
air navigation facility; or making available services
to be furnished by the Department or its agents at
such airport or air navigation facility.

In each such case, the Department may establish the
terms and conditions and fix the charges, rentals, or
fees for the privileges or services, which shall be
reasonable and uniform for the same class of
privileges or services and shall be established with
due regard to the property and improvements used and
the expenses of operation to the state; provided, that
in no case shall the public be deprived of its
rightful, equal, and uniform use of the airport,
vertiport, air navigation facility or portion or
facility thereof.

b. The Department may by contract, lease, or other
arrangement, upon a consideration fixed by it, grant
to any qualified person for a term not to exceed
twenty-five (25) years the privilege of operating, as
an agent of the state or otherwise, any airport,
vertiport, or air navigation facility owned or
controlled by the state; provided, that no such person
shall be granted any authority to operate the airport,
vertiport, or air navigation facility other than as a
public airport, vertiport, or air navigation facility
or to enter into any contracts, leases, or other
arrangements in connection with the operation of the
airport, vertiport, or air navigation facility which
the Department might not have undertaken under
subparagraph a of this paragraph.

ENR. S. B. NO. 2184 Page 19

c. To enforce the payment of any charges for repairs to,
or improvements, storage, or care of, any personal
property made or furnished by the Department or its
agents in connection with the operation of an airport,
vertiport, or air navigation facility owned or
operated by the state, the state shall have liens on
such property, which shall be enforceable by the
Department as provided by law.

6. In accepting federal monies under this section, the
Department shall have the same authority to enter into contracts on
behalf of the state as is granted to the Department under paragraph
3 of subsection H of this section with respect to federal monies
accepted on behalf of municipalities. All monies received by the
Department pursuant to this section shall be deposited in the
Oklahoma Department of Aerospace and Aeronautics Revolving Fund in
the State Treasury and shall be paid out of the Department Fund in
accordance with the terms and conditions of any agreement entered
into under the provisions of this section.

7. The Department shall grant no exclusive right for the use of
any airport, vertiport, or air navigation facility under its
jurisdiction. This shall not be construed to prevent the making of
contracts, leases, and other arrangements pursuant to paragraph 5 of
this subsection.

J. The Department may enter into any contracts necessary to for
the execution of the powers granted it by the Oklahoma Department of
Aerospace and Aeronautics Act. All contracts made by the
Department, either as the agent of the state or as the agent of any
municipality, shall be made pursuant to the laws of the state
governing the making of like contracts. When the planning,
acquisition, construction, improvement, maintenance, or operation of
any airport, vertiport, or air navigation facility is financed
wholly or partially with federal monies, the Department as agent of
the state or of any municipality may let contracts in the manner
prescribed by the federal authorities acting under the laws of the
United States and any rules or regulations made thereunder.

K. 1. The Oklahoma Aerospace and Aeronautics Commission, the
Executive Director, or any officer or employee of the Department

ENR. S. B. NO. 2184 Page 20
designated by it shall have the power to hold investigations,
inquiries, and hearings concerning matters covered by the provisions
of the Oklahoma Department of Aerospace and Aeronautics Act and the
rules, regulations, and orders of the Department. Hearings shall be
open to the public and shall be held upon such call or notice as the
Commission shall deem advisable. Each member of the Commission, the
Director, and every officer or employee of the Department designated
by it to hold any inquiry, investigation, or hearing shall have the
power to administer oaths and affirmations, certify to all official
acts, issue subpoenas, and order the attendance and testimony of
witnesses and the production of papers, books, and documents. In
case of the failure of any person to comply with any subpoena or
order issued under the authority of this subsection, or on the
refusal of any witness to testify to any matters regarding which he
or she may be lawfully interrogated, it shall be the duty of the
district court of any county or of the judge thereof, on application
of the Department or its authorized representative, to compel
obedience by proceedings for contempt, as in the case of
disobedience of the requirements of a subpoena issued from such
court or a refusal to testify therein.

2. In order to facilitate the making of investigations by the
Department in the interest of public safety and promotion of
aeronautics the public interest requires, and it is therefore
provided, that the reports of investigations or hearings, or any
part thereof, shall not be admitted in evidence or used for any
purpose in any suit, action, or proceeding growing out of any matter
referred to in the investigation, hearing, or report thereof, except
in case of any suit, action, or proceeding, civil or criminal,
instituted by or in behalf of the Department or in the name of the
state under the provisions of the Oklahoma Department of Aerospace
and Aeronautics Act or other laws of the state relating to
aeronautics; nor shall any member of the Commission, or the
Executive Director, or any officer or employee of the Department be
required to testify to any facts ascertained in, or information
gained by reason of, such person’s official capacity, or be required
to testify as an expert witness in any suit, action, or proceeding
involving any aircraft. Subject to the foregoing provisions, the
Department may in its discretion make available to appropriate
federal, state and municipal agencies information and material
developed in the course of its investigations and hearings.

ENR. S. B. NO. 2184 Page 21
L. 1. The Department is authorized to confer with or to hold
joint hearings with any agency of the United States in connection
with any matter arising under the Oklahoma Department of Aerospace
and Aeronautics Act or relating to the sound development of
aerospace and aeronautics.

2. The Department is authorized to avail itself of the
cooperation, services, records, and facilities of the agencies of
the United States as fully as may be practicable in the
administration and enforcement of the Oklahoma Department of
Aerospace and Aeronautics Act. The Department shall furnish to the
agencies of the United States its cooperation, services, records,
and facilities, insofar as may be practicable.

3. The Department shall report to the appropriate agency of the
United States all accidents in aeronautics in this state of which it
is informed and shall, insofar as is practicable, preserve, protect,
and prevent the removal of the component parts of any aircraft
involved in an accident being investigated by it until the federal
agency institutes an investigation.

M. The Department may organize and administer an aerospace
education program in cooperation with universities, colleges and
schools for the general public. The Department may also plan and
act jointly in a cooperative aviation research or high technology
program. As part of these programs, the Department may issue
aviation communication films and publications.

N. The Department shall administer an airport inspection
program for all public-use airports within this state. The
inspection program shall occur on a three-year cycle and shall be
administered by the Oklahoma Department of Aerospace and
Aeronautics. Airport owners, including individuals and
municipalities, shall provide access to airport facilities for
conducting the inspections. The Department shall provide a written
report to each public-use airport detailing the findings of such
inspections.

SECTION 15. REPEALER 3 O.S. 2021, Section 85, as last
amended by Section 14, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 85), is hereby repealed.

ENR. S. B. NO. 2184 Page 22
SECTION 16. REPEALER 3 O.S. 2021, Section 85, as last
amended by Section 14, Chapter 135, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 85), is hereby repealed.

SECTION 17. REPEALER 3 O.S. 2021, Section 421, as last
amended by Section 15, Chapter 18, O.S.L. 2024 (3 O.S. Supp. 2025,
Section 421), is hereby repealed.

SECTION 18. AMENDATORY 10 O.S. 2021, Section 1116.2, as
amended by Section 7, Chapter 347, O.S.L. 2024 (10 O.S. Supp. 2025,
Section 1116.2), is amended to read as follows:

Section 1116.2. A. There is hereby established a
postadjudication review board in each judicial district in the
state. Members and alternate members of the postadjudication review
boards shall be residents of or employed within the judicial
district in which the board serves and shall be appointed by the
Director of the Oklahoma Commission on Children and Youth after
consultation with judges in the judicial district having juvenile
docket responsibility. In the event of a conflict of interest or
for any reason when circumstances dictate, the Director may transfer
the appointment decision to the Commission whose decision shall be
final. An aggrieved candidate may appeal a decision of the Director
denying appointment within five (5) days to the Commission, whose
decision shall be final. The Commission may establish additional
postadjudication review boards as needed for each county within a
judicial district.

B. A postadjudication review board for each judicial district
shall consist of at least five (5) members. Alternate review board
members may be appointed to serve in the absence of a regularly
appointed board member members. Alternate board members shall be
appointed in the same manner as regularly appointed board members.

C. Board members shall be appointed for a term of five (5)
years. Members shall serve after the expiration of their terms
until their respective successors shall have been appointed.
Vacancies shall be filled for the duration of unexpired terms. The
review board members shall be appointed as follows:

1. One member shall be a person who has training or experience
in issues concerning child welfare, or a person who has demonstrated

ENR. S. B. NO. 2184 Page 23
an interest in children through voluntary community service or
professional activities;

2. Whenever possible, at least one member of the board shall be
an individual who has served as a foster parent, provided that no
person on the review board shall participate as a board member in
any review hearing in which the person is a party; and

3. No more than one person employed by any child welfare agency
or juvenile court may be appointed to a board at the same time,
provided such person shall not participate in any review hearing in
which the person is professionally involved.

D. Each review board shall annually elect a chair and shall
provide the Commission with the contact information of the chair. A
list of the members of each local board and its officers shall be
filed with the Presiding Judge of the judicial district and each
judge within the district having juvenile docket responsibility.

E. There shall be a rebuttable presumption that a person
participating in a judicial proceeding as a postadjudication review
board member, a member of the State Postadjudication Review Advisory
Board created in Section 1116.6 of this title, or postadjudication
review board staff is acting in good faith. When acting in good
faith, a participant shall be immune from any civil liability that
might otherwise be incurred or imposed. Each review board shall
meet as often as is necessary at a place it designates to carry out
the duties of the board established by Section 1116.3 of this title.
The review board shall meet at least twice annually. Each review
board shall be subject to the provisions of the Oklahoma Open
Meeting Act, except that the actual case reviews shall be held in
executive session. Upon request, members or prospective members of
other review boards, students or researchers may observe, but not
participate in, board meetings subject to conditions imposed by the
board. Further, members and staff of the State Postadjudication
Review Advisory Board who are exercising their oversight
responsibilities pursuant to state law may observe, but not
participate in, board meetings. All parties shall maintain
confidentiality, and the names of the children in placement shall
not be published. Temporary ad hoc review boards may be created in
counties in which there is no active review board. The Director of
the Oklahoma Commission on Children and Youth may appoint active or

ENR. S. B. NO. 2184 Page 24
alternate members of existing review boards to serve as members of
local boards that are unable to meet quorum requirements and to
temporarily constitute members of a new board where no current board
exists. A member appointed to temporary service shall be fully
qualified as provided by law, and such service shall terminate when
the basis for the appointment is remedied or upon the order of the
Director.

F. As a condition of service, members and alternates of a
postadjudication review board shall attend the next available
orientation program after appointment to the board. Failure to
attend an orientation program, at the discretion of the Commission,
may result in the removal of the board member. Members shall
receive additional training as required by the Commission.

G. Members of postadjudication review boards shall serve
without compensation, but shall be reimbursed for travel and
training expenses from monies appropriated by the Legislature for
such purposes, as provided by the State Travel Reimbursement Act.
The Commission shall provide members of postadjudication review
boards with necessary operating supplies or members shall be
reimbursed for these expenses.

H. The Commission on Children and Youth shall be responsible
for developing procedures for the removal of a member from a
postadjudication review board. The grounds for removal shall
include but not be limited to:

1. Failure to attend board meetings as required by the
Commission;

2. Engaging in illegal conduct involving moral turpitude;

3. Engaging in conduct involving dishonesty, fraud, deceit, or
misrepresentation; or

4. Wrongful disclosure of information as provided by Section
1116.4 of this title.

I. Necessary staff assistance required by the postadjudication
review boards may be provided by the bailiff or bailiffs, or other
person designated by the court, of the judges with juvenile docket

ENR. S. B. NO. 2184 Page 25
responsibility in the judicial district. Upon the request of the
presiding judge, the Chief Justice of the Supreme Court may
authorize additional staff to be paid from local court funds to
assist the review board.

The Administrative Director of the Courts may include such
additional funding requests in the annual budget for the courts as
are necessary to provide staff and administrative support for the
review boards.

SECTION 19. REPEALER 10 O.S. 2021, Section 1116.2, as
amended by Section 1, Chapter 237, O.S.L. 2024 (10 O.S. Supp. 2025,
Section 1116.2), is hereby repealed.

SECTION 20. AMENDATORY 10 O.S. 2021, Section 1116.6, as
amended by Section 9, Chapter 347, O.S.L. 2024 (10 O.S. Supp. 2025,
Section 1116.6), is amended to read as follows:

Section 1116.6. A. There is hereby created a State
Postadjudication Review Advisory Board which shall meet at least
twice each calendar year. The Advisory Board shall have the duty of
overseeing implementation of the postadjudication review program in
coordination with the Oklahoma Commission on Children and Youth.

B. The Advisory Board shall consist of twenty-one (21) members
appointed by the Governor as follows:

1. Eight of the members shall be members of the various review
boards throughout the state;

2. Five of the members shall be judges of the district court;

3. Five of the members shall represent the general public and
may be foster parents;

4. One of the members shall be a foster parent representing
foster parents who have a current contract with the Department of
Human Services to provide foster care services;

5. One of the members shall be a foster parent representing
child-placing agencies which have current contracts with the
Department to provide foster care services; and

ENR. S. B. NO. 2184 Page 26

6. One of the members shall be a foster parent nominated by any
local or statewide foster parent association.

The members shall serve at the pleasure of the Governor. The
administrative heads of the divisions which have foster care
responsibilities within the Department of Human Services and the
Office of Juvenile Affairs or their designees shall serve as ex
officio members of the Board.

C. The Director of the Oklahoma Commission on Children and
Youth shall make staff support available to the Advisory Board.

The Advisory Board shall have the duty to:

1. Assist in the training of the members of the review boards;

2. Serve, in coordination with the Commission, as a
clearinghouse for information concerning the review boards as they
relate to the foster care system;

3. Make recommendations to the courts, the Commission, the
Governor, the Legislature, the Department of Human Services, the
Office of Juvenile Affairs, and other state agencies providing
services to children regarding proposed statutory revisions and
amendments to court rules and procedures, and review and make
recommendations on permanency planning, foster care and child
welfare service delivery policies, guidelines, and procedures;

4. Work with both public and private foster care and adoption
agencies to inform the public of the need for temporary and
permanent homes and other services for deprived children; and

5. Review and make recommendations specifically related to
foster care and permanency planning and on any other aspect of the
child welfare system it deems necessary.

D. The Commission, with the assistance of the Advisory Board,
shall be responsible for developing and providing the necessary
training for members of the postadjudication review boards.

ENR. S. B. NO. 2184 Page 27
E. The Advisory Board shall submit a report of the activities,
findings and recommendations of the review boards to the Commission
on or before May 1 of each year. The report shall include, but not
be limited to, the following:

1. The location of each review board;

2. The names of the members of each board;

3. The number of cases reviewed by each board; and

4. The recommendation categories made by each board.

F. The Commission shall incorporate, as appropriate, the
activities and recommendations of the review boards in the annual
report required by Section 601.5 of this title.

SECTION 21. REPEALER 10 O.S. 2021, Section 1116.6, as
amended by Section 2, Chapter 237, O.S.L. 2024 (10 O.S. Supp. 2025,
Section 1116.6), is hereby repealed.

SECTION 22. AMENDATORY 10A O.S. 2021, Section 1-1-105,
as amended by Section 1, Chapter 375, O.S.L. 2025 (10A O.S. Supp.
2025, Section 1-1-105), is amended to read as follows:

Section 1-1-105. When used in the Oklahoma Children’s Code,
unless the context otherwise requires:

1. “Abandonment” means:

a. the willful intent by words, actions, or omissions not
to return for a child,

b. the failure to maintain a significant parental
relationship with a child through visitation or
communication in which incidental or token visits or
communication are not considered significant, or

c. the failure to respond to notice of deprived
proceedings;

ENR. S. B. NO. 2184 Page 28
2. “Abuse” means harm or threatened harm to the health, safety,
or welfare of a child by a person responsible for the child’s
health, safety, or welfare, including, but not limited to,
nonaccidental physical or mental injury, sexual abuse, or sexual
exploitation. Provided, however, that nothing contained in the
Oklahoma Children’s Code shall prohibit any parent from using
ordinary force as a means of discipline including, but not limited
to, spanking, switching, or paddling.

a. “Harm or threatened harm to the health, safety, or
welfare of a child” means any real or threatened
physical, mental, or emotional injury or damage to the
body or mind that is not accidental including, but not
limited to, sexual abuse, sexual exploitation,
neglect, or dependency.

b. “Sexual abuse” includes but is not limited to rape,
incest, and lewd or indecent acts or proposals made to
a child, as defined by law, by a person responsible
for the health, safety, or welfare of the child.

c. “Sexual exploitation” includes but is not limited to
allowing, permitting, encouraging, or forcing a child
to engage in prostitution, as defined by law, by any
person eighteen (18) years of age or older or by a
person responsible for the health, safety, or welfare
of a child, or allowing, permitting, encouraging, or
engaging in the lewd, obscene, or pornographic, as
defined by law, photographing, filming, or depicting
of a child in those acts by a person responsible for
the health, safety, and welfare of the child;

3. “Adjudication” means a finding by the court that the
allegations in a petition alleging that a child is deprived are
supported by a preponderance of the evidence;

4. “Adjudicatory hearing” means a hearing by the court as
provided by Section 1-4-601 of this title;

5. “Age-appropriate or developmentally appropriate” means:

ENR. S. B. NO. 2184 Page 29
a. activities or items that are generally accepted as
suitable for children of the same age or level of
maturity or that are determined to be developmentally
appropriate for a child, based on the development of
cognitive, emotional, physical, and behavioral
capacities that are typical for an age or age group,
and

b. in the case of a specific child, activities or items
that are suitable for that child based on the
developmental stages attained by the child with
respect to the cognitive, emotional, physical, and
behavioral capacities of the specific child.

In the event that any age-related activities have implications
relative to the academic curriculum of a child, nothing in this
paragraph shall be construed to authorize an officer or employee of
the federal government to mandate, direct, or control a state or
local educational agency, or the specific instructional content,
academic achievement standards and assessments, curriculum, or
program of instruction of a school;

6. “Assessment” means a comprehensive review of child safety
and evaluation of family functioning and protective capacities that
is conducted in response to a child abuse or neglect referral that
does not allege a serious and immediate safety threat to a child;

7. “Behavioral health” means mental health, substance abuse, or
co-occurring mental health and substance abuse diagnoses, and the
continuum of mental health, substance abuse, or co-occurring mental
health and substance abuse treatment;

8. “Child” means any unmarried person under eighteen (18) years
of age;

9. “Child advocacy center” means a center and the
multidisciplinary child abuse team of which it is a member that is
accredited by the National Children’s Alliance or that is completing
a sixth year of reaccreditation. Child advocacy centers shall be
classified, based on the child population of a district attorney’s
district, as follows:

ENR. S. B. NO. 2184 Page 30
a. nonurban centers in districts with child populations
that are less than sixty thousand (60,000), and

b. mid-level nonurban centers in districts with child
populations equal to or greater than sixty thousand
(60,000), but not including Oklahoma and Tulsa
Counties;

10. “Child with a disability” means any child who has a
physical or mental impairment which substantially limits one or more
of the major life activities of the child, or who is regarded as
having such an impairment by a competent medical professional;

11. “Child-placing agency” means an agency that arranges for or
places a child in a foster family home, family-style living program,
group home, adoptive home, or a successful adulthood program;

12. “Children’s emergency resource center” means a community-
based program that may provide emergency care and a safe and
structured homelike environment or a host home for children
providing food, clothing, shelter and hygiene products to each child
served; after-school tutoring; counseling services; life-skills
training; transition services; assessments; family reunification;
respite care; transportation to or from school, doctors’
appointments, visitations and other social, school, court or other
activities when necessary; and a stable environment for children in
crisis who are in custody of the Department of Human Services if
permitted under the Department’s policies and regulations, or who
have been voluntarily placed by a parent or custodian during a
temporary crisis;

13. “Community-based services” or “community-based programs”
means services or programs which maintain community participation or
supervision in their planning, operation, and evaluation.
Community-based services and programs may include, but are not
limited to, emergency shelter, crisis intervention, group work, case
supervision, job placement, recruitment and training of volunteers,
consultation, medical, educational, home-based services, vocational,
social, preventive and psychological guidance, training, counseling,
early intervention and diversionary substance abuse treatment,
sexual abuse treatment, transitional living, independent living, and
other related services and programs;

ENR. S. B. NO. 2184 Page 31

14. “Concurrent permanency planning” means, when indicated, the
implementation of two plans for a child entering foster care. One
plan focuses on reuniting the parent and child; the other seeks to
find a permanent out-of-home placement for the child with both plans
being pursued simultaneously;

15. “Court-appointed special advocate” or “CASA” means a
responsible adult volunteer who has been trained and is supervised
by a court-appointed special advocate program recognized by the
court, and when appointed by the court, serves as an officer of the
court in the capacity as a guardian ad litem;

16. “Court-appointed special advocate program” means an
organized program, administered by either an independent, not-for-
profit corporation, a dependent project of an independent, not-for-
profit corporation or a unit of local government, which recruits,
screens, trains, assigns, supervises and supports volunteers to be
available for appointment by the court as guardians ad litem;

17. “Custodian” means an individual other than a parent, legal
guardian or Indian custodian, to whom legal custody of the child has
been awarded by the court. As used in this title, the term
custodian shall not mean the Department of Human Services;

18. “Day treatment” means a nonresidential program which
provides intensive services to a child who resides in the child’s
own home, the home of a relative, a group home, a foster home, or a
residential child care facility. Day treatment programs include,
but are not limited to, educational services;

19. “Department” means the Department of Human Services;

20. “Dependency” means a child who is homeless or without
proper care or guardianship through no fault of his or her parent,
legal guardian, or custodian;

21. “Deprived child” means a child:

a. who is for any reason destitute, homeless, or
abandoned,

ENR. S. B. NO. 2184 Page 32
b. who does not have the proper parental care or
guardianship,

c. who has been abused or neglected or is dependent,

d. whose home is an unfit place for the child by reason
of depravity on the part of the parent or legal
guardian of the child, or other person responsible for
the health or welfare of the child,

e. who is a child in need of special care and treatment
because of the child’s physical or mental condition,
and the child’s parents, legal guardian, or other
custodian is unable or willfully fails to provide such
special care and treatment. As used in this
paragraph, a child in need of special care and
treatment includes, but is not limited to, a child who
at birth tests positive for alcohol or a controlled
dangerous substance and who, pursuant to a drug or
alcohol screen of the child and an assessment of the
parent, is determined to be at risk of harm or
threatened harm to the health, safety, or welfare of a
child,

f. who is a child with a disability deprived of the
nutrition necessary to sustain life or of the medical
treatment necessary to remedy or relieve a life-
threatening medical condition in order to cause or
allow the death of the child if such nutrition or
medical treatment is generally provided to similarly
situated children without a disability or children
with disabilities; provided that no medical treatment
shall be necessary if, in the reasonable medical
judgment of the attending physician, such treatment
would be futile in saving the life of the child,

g. who, due to improper parental care and guardianship,
is absent from school as specified in Section 10-106
of Title 70 of the Oklahoma Statutes, if the child is
subject to compulsory school attendance,

ENR. S. B. NO. 2184 Page 33
h. whose parent, legal guardian or custodian for good
cause desires to be relieved of custody,

i. who has been born to a parent whose parental rights to
another child have been involuntarily terminated by
the court and the conditions which led to the making
of the finding, which resulted in the termination of
the parental rights of the parent to the other child,
have not been corrected, or

j. whose parent, legal guardian, or custodian has
subjected another child to abuse or neglect or has
allowed another child to be subjected to abuse or
neglect and is currently a respondent in a deprived
proceeding.

Nothing in the Oklahoma Children’s Code shall be construed to
mean a child is deprived for the sole reason the parent, legal
guardian, or person having custody or control of a child, in good
faith, selects and depends upon spiritual means alone through
prayer, in accordance with the tenets and practice of a recognized
church or religious denomination, for the treatment or cure of
disease or remedial care of such child.

Evidence of material, educational or cultural disadvantage as
compared to other children shall not be sufficient to prove that a
child is deprived; the state shall prove that the child is deprived
as defined pursuant to this title.

Nothing contained in this paragraph shall prevent a court from
immediately assuming custody of a child and ordering whatever action
may be necessary, including medical treatment, to protect the
child’s health or welfare;

22. “Dispositional hearing” means a hearing by the court as
provided by Section 1-4-706 of this title;

23. “Drug-endangered child” means a child who is at risk of
suffering physical, psychological or sexual harm as a result of the
use, possession, distribution, manufacture or cultivation of
controlled substances, or the attempt of any of these acts, by a
person responsible for the health, safety or welfare of the child,

ENR. S. B. NO. 2184 Page 34
as defined in this section. This term includes circumstances
wherein the substance abuse of the person responsible for the
health, safety or welfare of the child interferes with that person’s
ability to parent and provide a safe and nurturing environment for
the child;

24. “Emergency custody” means the custody of a child prior to
adjudication of the child following issuance of an order of the
district court pursuant to Section 1-4-201 of this title or
following issuance of an order of the district court pursuant to an
emergency custody hearing, as specified by Section 1-4-203 of this
title;

25. “Facility” means a place, an institution, a building or
part thereof, a set of buildings, or an area whether or not
enclosing a building or set of buildings used for the lawful custody
and treatment of children;

26. “Failure to protect” means failure to take reasonable
action to remedy or prevent child abuse or neglect, and includes the
conduct of a nonabusing parent or guardian who knows the identity of
the abuser or the person neglecting the child, but lies, conceals or
fails to report the child abuse or neglect or otherwise take
reasonable action to end the abuse or neglect;

27. “Family-style living program” means a residential program
providing sustained care and supervision to residents in a homelike
environment not located in a building used for commercial activity;

28. “Foster care” or “foster care services” means continuous
twenty-four-hour care and supportive services provided for a child
in foster placement including, but not limited to, the care,
supervision, guidance, and rearing of a foster child by the foster
parent;

29. “Foster family home” means the private residence of a
foster parent who provides foster care services to a child. Such
term shall include a nonkinship foster family home, a therapeutic
foster family home, or the home of a relative or other kinship care
home;

ENR. S. B. NO. 2184 Page 35
30. “Foster parent eligibility assessment” includes a criminal
background investigation including, but not limited to, a national
criminal history records search based upon the submission of
fingerprints, home assessments, and any other assessment required by
the Department of Human Services, the Office of Juvenile Affairs, or
any child-placing agency pursuant to the provisions of the Oklahoma
Child Care Facilities Licensing Act;

31. “Guardian ad litem” means a person appointed by the court
pursuant to the provisions of Section 1-4-306 of this title having
those duties and responsibilities as set forth in that section. The
term guardian ad litem shall refer to a court-appointed special
advocate as well as to any other person appointed pursuant to the
provisions of Section 1-4-306 of this title to serve as a guardian
ad litem;

32. “Guardian ad litem of the estate of the child” means a
person appointed by the court to protect the property interests of a
child pursuant to Section 1-8-108 of this title;

33. “Group home” means a residential facility licensed by the
Department to provide full-time care and community-based services
for more than five but fewer than thirteen children;

34. “Harm or threatened harm to the health or safety of a
child” means any real or threatened physical, mental, or emotional
injury or damage to the body or mind that is not accidental
including, but not limited to, sexual abuse, sexual exploitation,
neglect, or dependency;

35. “Heinous and shocking abuse” includes, but is not limited
to, aggravated physical abuse that results in serious bodily,
mental, or emotional injury. “Serious bodily injury” means injury
that involves:

a. a substantial risk of death,

b. extreme physical pain,

c. protracted disfigurement,

ENR. S. B. NO. 2184 Page 36
d. a loss or impairment of the function of a body member,
organ, or mental faculty,

e. an injury to an internal or external organ or the
body,

f. a bone fracture,

g. sexual abuse or sexual exploitation,

h. chronic abuse including, but not limited to, physical,
emotional, or sexual abuse, or sexual exploitation
which is repeated or continuing,

i. torture that includes, but is not limited to,
inflicting, participating in or assisting in
inflicting intense physical or emotional pain upon a
child repeatedly over a period of time for the purpose
of coercing or terrorizing a child or for the purpose
of satisfying the craven, cruel, or prurient desires
of the perpetrator or another person, or

j. any other similar aggravated circumstance;

36. “Heinous and shocking neglect” includes, but is not limited
to:

a. chronic neglect that includes, but is not limited to,
a persistent pattern of family functioning in which
the caregiver has not met or sustained the basic needs
of a child which results in harm to the child,

b. neglect that has resulted in a diagnosis of the child
as a failure to thrive,

c. an act or failure to act by a parent that results in
the death or near death of a child or sibling, serious
physical or emotional harm, sexual abuse, or sexual
exploitation, or presents an imminent risk of serious
harm to a child, or

d. any other similar aggravating circumstance;

ENR. S. B. NO. 2184 Page 37

37. “Individualized service plan” means a document written
pursuant to Section 1-4-704 of this title that has the same meaning
as “service plan” or “treatment plan” where those terms are used in
the Oklahoma Children’s Code;

38. “Infant” means a child who is twelve (12) months of age or
younger;

39. “Institution” means a residential facility offering care
and treatment for more than twenty residents;

40. a. “Investigation” means a response to an allegation of
abuse or neglect that involves a serious and immediate
threat to the safety of the child, making it necessary
to determine:

(1) the current safety of a child and the risk of
subsequent abuse or neglect, and

(2) whether child abuse or neglect occurred and
whether the family needs prevention- and
intervention-related services.

b. Investigation results in a written response stating
one of the following findings:

(1) “substantiated” means the Department has
determined, after an investigation of a report of
child abuse or neglect and based upon some
credible evidence, that child abuse or neglect
has occurred. When child abuse or neglect is
substantiated, the Department may recommend:

(a) court intervention if the Department finds
the health, safety, or welfare of the child
is threatened, or

(b) child abuse and neglect prevention- and
intervention-related services for the child,
parents or persons responsible for the care

ENR. S. B. NO. 2184 Page 38
of the child if court intervention is not
determined to be necessary,

(2) “unsubstantiated” means the Department has
determined, after an investigation of a report of
child abuse or neglect, that insufficient
evidence exists to fully determine whether child
abuse or neglect has occurred. If child abuse or
neglect is unsubstantiated, the Department may
recommend, when determined to be necessary, that
the parents or persons responsible for the care
of the child obtain child abuse and neglect
prevention- and intervention-related services, or

(3) “ruled out” means a report in which a child
protective services specialist has determined,
after an investigation of a report of child abuse
or neglect, that no child abuse or neglect has
occurred;

41. “Kinship care” means full-time care of a child by a kinship
relation;

42. “Kinship guardianship” means a permanent guardianship as
defined in this section;

43. “Kinship relation” or “kinship relationship” means
relatives, stepparents, or other responsible adults who have a bond
or tie with a child or to whom has been ascribed a family
relationship role with the child’s parents or the child; provided,
however, in cases where the Indian Child Welfare Act applies, the
definitions contained in 25 U.S.C., Section 1903 shall control;

44. “Mental health facility” means a mental health or substance
abuse treatment facility as defined by the Inpatient Mental Health
and Substance Abuse Treatment of Minors Act;

45. “Minor” means the same as the term child as defined in this
section;

ENR. S. B. NO. 2184 Page 39
46. “Minor in need of treatment” means a child in need of
mental health or substance abuse treatment as defined by the
Inpatient Mental Health and Substance Abuse Treatment of Minors Act;

47. “Multidisciplinary child abuse team” means any team
established pursuant to Section 1-9-102 of this title of three or
more persons who are trained in the prevention, identification,
investigation, prosecution, and treatment of physical and sexual
child abuse and who are qualified to facilitate a broad range of
prevention- and intervention-related services and services related
to child abuse. For purposes of this definition, “freestanding”
means a team not used by a child advocacy center for its
accreditation;

48. “Near death” means a child is in serious or critical
condition, as certified by a physician, as a result of abuse or
neglect;

49. a. “Neglect” means:

(1) the failure or omission to provide any of the
following:

(a) adequate nurturance and affection, food,
clothing, shelter, sanitation, hygiene, or
appropriate education,

(b) medical, dental, or behavioral health care,

(c) supervision or appropriate caretakers to
protect the child from harm or threatened
harm of which any reasonable and prudent
person responsible for the child’s health,
safety or welfare would be aware, or

(d) special care made necessary for the child’s
health and safety by the physical or mental
condition of the child,

(2) the failure or omission to protect a child from
exposure to any of the following:

ENR. S. B. NO. 2184 Page 40
(a) the use, possession, sale, or manufacture of
illegal drugs,

(b) illegal activities, or

(c) sexual acts or materials that are not age-
appropriate, or

(3) abandonment.

b. Neglect shall not mean a child who engages in
independent activities, except if the person
responsible for the child’s health, safety or welfare
willfully disregards any harm or threatened harm to
the child, given the child’s level of maturity,
physical condition or mental abilities. Such
independent activities include but are not limited to:

(1) traveling to and from school including by
walking, running or bicycling,

(2) traveling to and from nearby commercial or
recreational facilities,

(3) engaging in outdoor play,

(4) remaining at home unattended for a reasonable
amount of time,

(5) remaining in a vehicle if the temperature inside
the vehicle is not or will not become dangerously
hot or cold, except under the conditions
described in Section 11-1119 of Title 47 of the
Oklahoma Statutes, or

(6) engaging in similar activities alone or with
other children.

Nothing in this paragraph shall be construed to mean a child is
abused or neglected for the sole reason the parent, legal guardian
or person having custody or control of a child, in good faith,
selects and depends upon spiritual means alone through prayer, in

ENR. S. B. NO. 2184 Page 41
accordance with the tenets and practice of a recognized church or
religious denomination, for the treatment or cure of disease or
remedial care of such child. Nothing contained in this paragraph
shall prevent a court from immediately assuming custody of a child,
pursuant to the Oklahoma Children’s Code, and ordering whatever
action may be necessary, including medical treatment, to protect the
child’s health or welfare;

50. “Permanency hearing” means a hearing by the court pursuant
to Section 1-4-811 of this title;

51. “Permanent custody” means the court-ordered custody of an
adjudicated deprived child when a parent-child relationship no
longer exists due to termination of parental rights or due to the
death of a parent or parents;

52. “Permanent guardianship” means a judicially created
relationship between a child, a kinship relation of the child, or
other adult established pursuant to the provisions of Section 1-4-
709 of this title;

53. “Person responsible for a child’s health, safety, or
welfare” includes a parent; a legal guardian; custodian; a foster
parent; a person eighteen (18) years of age or older with whom the
child’s parent cohabitates or any other adult residing in the home
of the child; an agent or employee of a public or private
residential home, institution, facility or day treatment program as
defined in Section 175.20 of Title 10 of the Oklahoma Statutes; or
an owner, operator, or employee of a child care facility as defined
by Section 402 of Title 10 of the Oklahoma Statutes;

54. “Plan of safe care” means a plan developed for an infant
with Neonatal Abstinence Syndrome or a Fetal Alcohol Spectrum
Disorder upon release from the care of a health care provider that
addresses the health and substance use treatment needs of the infant
and mother or caregiver;

55. “Protective custody” means custody of a child taken by a
law enforcement officer or designated employee of the court without
a court order;

ENR. S. B. NO. 2184 Page 42
56. “Putative father” means an alleged father as that term is
defined in Section 7700-102 of Title 10 of the Oklahoma Statutes;

57. “Qualified residential treatment program” means a program
that:

a. has a trauma-informed treatment model that is designed
to address the needs including clinical needs as
appropriate, of children with serious emotional or
behavioral disorders or disturbances and, with respect
to a child, is able to implement the treatment
identified for the child from a required assessment,

b. has registered or licensed nursing staff and other
licensed clinical staff who:

(1) provide care within the scope of their practice
as defined by the laws of this state,

(2) are on-site according to the treatment model
referred to in subparagraph a of this paragraph,
and

(3) are available twenty-four (24) hours a day and
seven (7) days a week,

c. to the extent appropriate, and in accordance with the
child’s best interest, facilitates participation of
family members in the child’s treatment program,

d. facilitates outreach to the family members of the
child including siblings, documents how the outreach
is made including contact information, and maintains
contact information for any known biological family of
the child,

e. documents how family members are integrated into the
treatment process for the child including post-
discharge, and how sibling connections are maintained,

ENR. S. B. NO. 2184 Page 43
f. provides discharge planning and family-based aftercare
support for at least six (6) months post-discharge,
and

g. is licensed and accredited by any of the following
independent, not-for-profit organizations:

(1) the Commission on Accreditation of Rehabilitation
Facilities (CARF),

(2) the Joint Commission,

(3) the Council on Accreditation (COA), or

(4) any other federally approved independent, not-
for-profit accrediting organization;

58. “Reasonable and prudent parent standard” means the standard
characterized by careful and sensible parental decisions that
maintain the health, safety, and best interests of a child while at
the same time encouraging the emotional and developmental growth of
the child. This standard shall be used by the child’s caregiver
when determining whether to allow a child to participate in
extracurricular, enrichment, cultural, and social activities. For
purposes of this definition, the term “caregiver” means a foster
parent with whom a child in foster care has been placed, a
representative of a group home where a child has been placed or a
designated official for a residential child care facility where a
child in foster care has been placed;

59. “Relative” means a grandparent, great-grandparent, brother
or sister of whole or half blood, aunt, uncle or any other person
related to the child;

60. “Residential child care facility” means a twenty-four-hour
residential facility where children live together with or are
supervised by adults who are not their parents or relatives;

61. “Review hearing” means a hearing by the court pursuant to
Section 1-4-807 of this title;

ENR. S. B. NO. 2184 Page 44
62. “Risk” means the likelihood that an incident of child abuse
or neglect will occur in the future;

63. “Safety threat” means the threat of serious harm due to
child abuse or neglect occurring in the present or in the very near
future and without the intervention of another person, a child would
likely or in all probability sustain severe or permanent disability
or injury, illness, or death;

64. “Safety analysis” means action taken by the Department in
response to a report of alleged child abuse or neglect that may
include an assessment or investigation based upon an analysis of the
information received according to priority guidelines and other
criteria adopted by the Department;

65. “Safety evaluation” means evaluation of a child’s situation
by the Department using a structured, evidence-based tool to
determine if the child is subject to a safety threat;

66. “Secure facility” means a facility which is designed and
operated to ensure that all entrances and exits from the facility
are subject to the exclusive control of the staff of the facility,
whether or not the juvenile being detained has freedom of movement
within the perimeter of the facility, or a facility which relies on
locked rooms and buildings, fences, or physical restraint in order
to control behavior of its residents;

67. “Sibling” means a biologically or legally related brother
or sister of a child. This includes an individual who satisfies at
least one of the following conditions with respect to a child:

a. the individual is considered by state law to be a
sibling of the child, or

b. the individual would have been considered a sibling
under state law but for a termination or other
disruption of parental rights, such as the death of a
parent;

68. “Specialized foster care” means foster care provided to a
child in a foster home or agency-contracted home which:

ENR. S. B. NO. 2184 Page 45
a. has been certified by the Developmental Disabilities
Services Division of the Department of Human Services,

b. is monitored by the Division, and

c. is funded through the Home and Community-Based Waiver
Services Program administered by the Division;

69. “Successful adulthood program” means a program specifically
designed to assist a child to enhance those skills and abilities
necessary for successful adult living. A successful adulthood
program may include, but shall not be limited to, such features as
minimal direct staff supervision, and the provision of supportive
services to assist children with activities necessary for finding an
appropriate place of residence, completing an education or
vocational training, obtaining employment, or obtaining other
similar services;

70. “Temporary custody” means court-ordered custody of an
adjudicated deprived child;

71. “Therapeutic foster family home” means a foster family home
which provides specific treatment services, pursuant to a
therapeutic foster care contract, which are designed to remedy
social and behavioral problems of a foster child residing in the
home;

72. “Third party” means any nonkin individual who is not
related to the child by blood, marriage, or legal adoption;

73. “Time-limited reunification services” means reunification
services provided only during the period of fifteen (15) months that
begins on the date the child is considered to have entered foster
care;

73. 74. “Trafficking in persons” means sex trafficking or
severe forms of trafficking in persons as described in Section 7102
of Title 22 of the United States Code:

a. “sex trafficking” means the recruitment, harboring,
transportation, provision, obtaining, patronizing or

ENR. S. B. NO. 2184 Page 46
soliciting of a person for the purpose of a commercial
sex act, and

b. “severe forms of trafficking in persons” means:

(1) sex trafficking in which a commercial sex act is
induced by force, fraud, or coercion, or in which
the person induced to perform such act has not
attained eighteen (18) years of age, or

(2) the recruitment, harboring, transportation,
provision, obtaining, patronizing or soliciting
of a person for labor or services, through the
use of force, fraud, or coercion for the purpose
of subjection to involuntary servitude, peonage,
debt bondage, or slavery;

74. 75. “Transitional living program” means a residential
program that may be attached to an existing facility or operated
solely for the purpose of assisting children to develop the skills
and abilities necessary for successful adult living. The program
may include, but shall not be limited to, reduced staff supervision,
vocational training, educational services, employment and employment
training, and other appropriate independent living skills training
as a part of the transitional living program; and

75. 76. “Voluntary foster care placement” means the temporary
placement of a child by the parent, legal guardian or custodian of
the child in foster care pursuant to a signed placement agreement
between the Department or a child-placing agency and the child’s
parent, legal guardian or custodian.

SECTION 23. REPEALER 10A O.S. 2021, Section 1-1-105, as
amended by Section 1, Chapter 149, O.S.L. 2025 (10A O.S. Supp. 2025,
Section 1-1-105), is hereby repealed.

SECTION 24. AMENDATORY 15 O.S. 2021, Section 141.13, as
amended by Section 7, Chapter 225, O.S.L. 2024 (15 O.S. Supp. 2025,
Section 141.13), is amended to read as follows:

Section 141.13. A. No service warranty form or related form
shall be issued or used in this state unless the form has been filed

ENR. S. B. NO. 2184 Page 47
with the Insurance Commissioner. Service warranty forms shall not
be subject to prior approval and shall be filed with the Insurance
Commissioner for informational purposes only.

B. Each service warranty contract shall contain a cancelation
provision. In the event the contract is canceled by the warranty
holder, return of the provider fee shall be based upon ninety
percent (90%) of the unearned pro rata provider fee less the actual
cost of any service provided under the service warranty contract.
In the event the contract is canceled by the association, return of
premium shall be based upon one hundred percent (100%) of unearned
pro rata provider fee less the actual cost of any service provided
under the service warranty contract.

C. Service warranties shall state the name and, address and
license number of the service warranty association and shall
identify any administrator if different from the service warranty
association, the service warranty seller and the service warranty
holder to the extent that the name of the service warranty holder
has been furnished by the service warranty holder. For service
warranties issued on and after July 1, 2017, the identity of the
service warranty association and its license number shall be
preprinted on the service warranty or added at the time of sale so
consumers can clearly identify the obligor of the service warranty.
Information to be printed at the time of sale shall be indicated as
such at the time the service warranty is filed and a “Jane Doe”
specimen shall accompany the service warranty illustrating how the
service warranty will look after printing.

Each person and service warranty association shall
electronically submit, in the form and manner prescribed by the
Commissioner, any change of legal business name, “doing business as”
or assumed name, address, or contact email address within thirty
(30) days after the change occurred, and any fees deemed necessary
by the Commissioner. Any submission of a change under this
paragraph received more than thirty (30) days after the change
occurs shall be accompanied by a fee of Fifty Dollars ($50.00).

D. The Commissioner shall have the authority to immediately
order a service warranty association to stop using any service
warranty contract if the Commissioner determines that the form:

ENR. S. B. NO. 2184 Page 48
1. Violates the Service Warranty Act;

2. Is misleading in any respect; or

3. Is reproduced so that any material provision is
substantially illegible.

E. The Insurance Commissioner may, by order, exempt from the
requirements of this section for so long as he or she deems proper
any document or form or type thereof as specified in such order, to
which, in his or her discretion, this section may not practicably be
applied, or the filing of which is, in his or her opinion, not
desirable or necessary for the protection of the public.

SECTION 25. REPEALER 15 O.S. 2021, Section 141.13, as
amended by Section 1, Chapter 72, O.S.L. 2016, is hereby repealed.

SECTION 26. AMENDATORY 18 O.S. 2021, Section 1006, as
amended by Section 10, Chapter 120, O.S.L. 2024 (18 O.S. Supp. 2025,
Section 1006), is amended to read as follows:

Section 1006.

CERTIFICATE OF INCORPORATION; CONTENTS

A. The certificate of incorporation shall set forth:

1. The name of the corporation which shall contain one of the
words “association”, “company”, “corporation”, “club”, “foundation”,
“fund”, “incorporated”, “institute”, “society”, “union”,
“syndicate”, or “limited” or abbreviations thereof, with or without
punctuation, or words or abbreviations thereof, with or without
punctuation, of like import of foreign countries or jurisdictions;
provided that such abbreviations are written in Roman characters or
letters, and which shall be such as to distinguish it upon the
records in the Office of the Secretary of State from:

a. names of other corporations, whether domestic or
foreign, then existing or which existed at any time
during the preceding three (3) years,

ENR. S. B. NO. 2184 Page 49
b. names of partnerships whether general or limited, or
domestic or foreign, then in good standing or
registered or which were in good standing or
registered at any time during the preceding three (3)
years,

c. names of limited liability companies, whether domestic
or foreign, then in good standing or registered or
which were in good standing or registered at any time
during the preceding three (3) years,

d. names of registered series of a limited liability
company,

e. trade names or fictitious names filed with the
Secretary of State, or

e. corporate, limited liability company or limited
partnership names

f. names of corporations, limited liability companies,
limited partnerships, or registered series of limited
liability companies reserved with the Secretary of
State;

2. The address including the street, number, city and postal
code of the corporation’s registered office in this state, and the
name of the corporation’s registered agent at such address;

3. The nature of the business or purposes to be conducted or
promoted. It shall be sufficient to state, either alone or with
other businesses or purposes, that the purpose of the corporation is
to engage in any lawful act or activity for which corporations may
be organized under the general corporation law of this state, and by
such statement all lawful acts and activities shall be within the
purposes of the corporation, except for express limitations, if any;

4. If the corporation is to be authorized to issue only one
class of stock, the total number of shares of stock which the
corporation shall have authority to issue and the par value of each
of such shares, or a statement that all such shares are to be
without par value. If the corporation is to be authorized to issue

ENR. S. B. NO. 2184 Page 50
more than one class of stock, the certificate of incorporation shall
set forth the total number of shares of all classes of stock which
the corporation shall have authority to issue and the number of
shares of each class, and shall specify each class the shares of
which are to be without par value and each class the shares of which
are to have par value and the par value of the shares of each such
class. The provisions of this paragraph shall not apply to
corporations which are not organized for profit and which are not to
have authority to issue capital stock. In the case of such
corporations, the fact that they are not to have authority to issue
capital stock shall be stated in the certificate of incorporation.
The provisions of this paragraph shall not apply to nonstock
corporations. In the case of nonstock corporations, the fact that
they are not authorized to issue capital stock shall be stated in
the certificate of incorporation. The conditions of membership, or
other criteria for identifying members, of nonstock corporations
shall likewise be stated in the certificate of incorporation or the
bylaws. Nonstock corporations shall have members, but the failure
to have members shall not affect otherwise valid corporate acts or
work a forfeiture or dissolution of the corporation. Nonstock
corporations may provide for classes or groups of members having
relative rights, powers and duties, and may make provision for the
future creation of additional classes or groups of members having
such relative rights, powers and duties as may from time to time be
established, including rights, powers and duties senior to existing
classes and groups of members. Except as otherwise provided in the
Oklahoma General Corporation Act, nonstock corporations may also
provide that any member or class or group of members shall have
full, limited, or no voting rights or powers, including that any
member or class or group of members shall have the right to vote on
a specified transaction even if that member or class or group of
members does not have the right to vote for the election of members
of the governing body of the corporation. Voting by members of a
nonstock corporation may be on a per capita, number, financial
interest, class, group, or any other basis set forth. The
provisions referred to in the three preceding sentences may be set
forth in the certificate of incorporation or the bylaws. If neither
the certificate of incorporation nor the bylaws of a nonstock
corporation state the conditions of membership, or other criteria
for identifying members, the members of the corporation shall be
deemed to be those entitled to vote for the election of the members
of the governing body pursuant to the certificate of incorporation

ENR. S. B. NO. 2184 Page 51
or bylaws of such corporation or otherwise until thereafter
otherwise provided by the certificate of incorporation or the
bylaws;

5. The name and mailing address of the incorporator or
incorporators;

6. If the powers of the incorporator or incorporators are to
terminate upon the filing of the certificate of incorporation, the
names and mailing addresses of the persons who are to serve as
directors until the first annual meeting of shareholders or until
their successors are elected and qualify;

7. If the corporation is not for profit:

a. that the corporation does not afford pecuniary gain,
incidentally or otherwise, to its members as such,

b. the name and mailing address of each member of the
governing body,

c. the number of members of the governing body to be
elected at the first meeting, and

d. in the event the corporation is a church, the street
address of the location of the church.

The restriction on affording pecuniary gain to members shall not
prevent a not-for-profit corporation operating as a cooperative from
rebating excess revenues to patrons who may also be members; and

8. If the corporation is a charitable nonstock and does not
otherwise provide in its certificate of incorporation:

a. that the corporation is organized exclusively for
charitable, religious, educational, and scientific
purposes including, for such purposes, the making of
distributions to organizations that qualify as exempt
organizations under Section 501(c)(3) of the Internal
Revenue Code, or the corresponding section of any
future federal tax code,

ENR. S. B. NO. 2184 Page 52
b. that upon the dissolution of the corporation, its
assets shall be distributed for one or more exempt
purposes within the meaning of Section 501(c)(3) of
the Internal Revenue Code, or the corresponding
section of any future federal tax code, for a public
purpose, and

c. that the corporation complies with the requirements in
paragraph 7 of this subsection.

B. In addition to the matters required to be set forth in the
certificate of incorporation pursuant to the provisions of
subsection A of this section, the certificate of incorporation may
also contain any or all of the following matters:

1. Any provision for the management of the business and for the
conduct of the affairs of the corporation, and any provision
creating, defining, limiting and regulating the powers of the
corporation, the directors, and the shareholders, or any class of
the shareholders, or the governing body, the members, or any class
or group of the members of a nonstock corporation, if such
provisions are not contrary to the laws of this state. Any
provision which is required or permitted by any provision of the
Oklahoma General Corporation Act to be stated in the bylaws may
instead be stated in the certificate of incorporation;

2. The following provisions, in substantially the following
form:

a. for a corporation, other than a nonstock corporation:
“Whenever a compromise or arrangement is proposed
between this corporation and its creditors or any
class of them and/or between this corporation and its
shareholders or any class of them, any court of
equitable jurisdiction within this state, on the
application in a summary way of this corporation or of
any creditor or shareholder thereof or on the
application of any receiver or receivers appointed for
this corporation under the provisions of Section 1106
of this title or on the application of trustees in
dissolution or of any receiver or receivers appointed
for this corporation under the provisions of Section

ENR. S. B. NO. 2184 Page 53
1100 of this title, may order a meeting of the
creditors or class of creditors, and/or of the
shareholders or class of shareholders of this
corporation, as the case may be, to be summoned in
such manner as the court directs. If a majority in
number representing three-fourths (3/4) in value of
the creditors or class of creditors, and/or of the
shareholders or class of shareholders of this
corporation, as the case may be, agree to any
compromise or arrangement and to any reorganization of
this corporation as a consequence of such compromise
or arrangement, the compromise or arrangement and the
reorganization, if sanctioned by the court to which
the application has been made, shall be binding on all
the creditors or class of creditors, and/or on all the
shareholders or class of shareholders, of this
corporation, as the case may be, and also on this
corporation”, and

b. for a nonstock corporation:

“Whenever a compromise or arrangement is proposed
between this corporation and its creditors or any
class of them and/or between this corporation and its
members or any class of them, any court of equitable
jurisdiction within this state may, on the application
in a summary way of this corporation or of any
creditor or member thereof or on the application of
any receiver or receivers appointed for this
corporation under the provisions of Section 1106 of
this title or on the application of trustees in
dissolution or of any receiver or receivers appointed
for this corporation under the provisions of Section
1100 of this title, order a meeting of the creditors
or class of creditors, and/or of the members or class
of members of this corporation, as the case may be, to
be summoned in such manner as the court directs. If a
majority in number representing three-fourths (3/4) in
value of the creditors or class of creditors, and/or
of the members or class of members of this
corporation, as the case may be, agree to any
compromise or arrangement and to any reorganization of

ENR. S. B. NO. 2184 Page 54
this corporation as a consequence of such compromise
or arrangement, the compromise or arrangement and the
reorganization, if sanctioned by the court to which
the application has been made, shall be binding on all
the creditors or class of creditors, and/or on all the
members or class of members, of this corporation, as
the case may be, and also on this corporation”;

3. Such provisions as may be desired granting to the holders of
the stock of the corporation, or the holders of any class or series
of a class thereof, the preemptive right to subscribe to any or all
additional issues of stock of the corporation of any or all classes
or series thereof, or to any securities of the corporation
convertible into such stock. No shareholder shall have any
preemptive right to subscribe to an additional issue of stock or to
any security convertible into such stock unless, and except to the
extent that, such right is expressly granted to him in the
certificate of incorporation. Preemptive rights, if granted, shall
not extend to fractional shares;

4. Provisions requiring, for any corporate action, the vote of
a larger portion of the stock or of any class or series thereof, or
of any other securities having voting power, or a larger number of
the directors, than is required by the provisions of the Oklahoma
General Corporation Act;

5. A provision limiting the duration of the corporation’s
existence to a specified date; otherwise, the corporation shall have
perpetual existence;

6. A provision imposing personal liability for the debts of the
corporation on its shareholders to a specified extent and upon
specified conditions; otherwise, the shareholders of a corporation
shall not be personally liable for the payment of the corporation’s
debts, except as they may be liable by reason of their own conduct
or acts; or

7. A provision eliminating or limiting the personal liability
of a director or officer to the corporation or its shareholders for
monetary damages for breach of fiduciary duty as a director or
officer, provided that such provision shall not eliminate or limit
the liability of:

ENR. S. B. NO. 2184 Page 55

a. a director or officer for any breach of the director’s
or officer’s duty of loyalty to the corporation or its
shareholders,

b. a director or officer for acts or omissions not in
good faith or which involve intentional misconduct or
a knowing violation of law,

c. a director under Section 1053 of this title,

d. a director or officer for any transaction from which
the director or officer derived an improper personal
benefit, or

e. an officer in any action by or in the right of the
corporation.

No such provision shall eliminate or limit the liability of a
director or officer for any act or omission occurring before the
date when such provision becomes effective. An amendment, repeal,
or elimination of such provision shall not affect its application
with respect to an act or omission by a director or officer
occurring before the amendment, repeal, or elimination of the
provision unless the provision provides otherwise at the time of the
act or omission.

Any reference in this subsection to a director shall be deemed
to refer to such other persons who, under a provision of the
certificate of incorporation in accordance with subsection A of
Section 1027 of this title, exercises or performs any of the powers
or duties otherwise conferred or imposed upon the board of directors
under this title.

C. It shall not be necessary to set forth in the certificate of
incorporation any of the powers conferred on corporations by the
provisions of the Oklahoma General Corporation Act.

D. Except for provisions included under paragraphs 1, 2, 5, 6
and 7 of subsection A of this section and paragraphs 2, 5 and 7 of
subsection B of this section, and provisions included under
paragraph 4 of subsection A of this section specifying the classes,

ENR. S. B. NO. 2184 Page 56
number of shares and par value of shares a corporation other than a
nonstock corporation is authorized to issue, any provision of the
certificate of incorporation may be made dependent upon facts
ascertainable outside the instrument, provided that the manner in
which the facts shall operate upon the provision is clearly and
explicitly set forth therein. As used in this subsection, the term
“facts” includes but is not limited to the occurrence of any event
including a determination or action by any person or body, including
the corporation.

SECTION 27. REPEALER 18 O.S. 2021, Section 1006, as
amended by Section 1, Chapter 121, O.S.L. 2024 (18 O.S. Supp. 2025,
Section 1006), is hereby repealed.

SECTION 28. AMENDATORY 19 O.S. 2021, Section 1505, as
last amended by Section 2, Chapter 85, O.S.L. 2025 (19 O.S. Supp.
2025, Section 1505), is amended to read as follows:

Section 1505. The following procedures shall be used by
counties for the requisition, purchase, lease-purchase, rental, and
receipt of supplies, materials, road and bridge construction
services, equipment, and other services, except for professional
services as defined in Section 803 of Title 18 of the Oklahoma
Statutes, for the maintenance, operation, and capital expenditures
of county government unless otherwise provided for by law.

A. The procedure for requisitioning items for county offices
shall be as follows:

1. The requesting department shall prepare a requisition form
in triplicate. The requisition shall contain any specifications for
an item as deemed necessary by the requesting department. The form
shall be prescribed by the State Auditor and Inspector;

2. The requesting department shall retain a copy of the
requisition and forward the original requisition and a copy to the
county purchasing agent; and

3. Upon receipt of the requisition, the county purchasing
agent, within two (2) working days, shall begin the bidding and
purchasing process as provided for in this section. Nothing in this
section shall prohibit the transfer of supplies, materials, or

ENR. S. B. NO. 2184 Page 57
equipment between county departments upon a written agreement
between county officers.

B. The bid procedure for selecting a vendor for the purchase,
lease-purchase, or rental of supplies, materials, equipment, and
services used by a county shall be as follows:

1. The county purchasing agent shall request written
recommendations from all county officers pertaining to needed or
commonly used supplies, materials, road and bridge construction
services, equipment, and services. From such recommendations and
available requisition, purchase, or inventory records, the county
purchasing agent shall prepare a list of items needed or commonly
used by county officers. The county purchasing agent shall request
from the Purchasing Division or from the Information Services
Division in the case of information technology and telecommunication
goods and services of the Office of Management and Enterprise
Services all contracts quoting the price the state is paying for the
items. The county purchasing agent shall either request the
Purchasing Division or the Information Services Division of the
Office of Management and Enterprise Services, as applicable, to make
the purchase for the county or the county purchasing agent shall
solicit bids for unit prices on the items for periods of not to
exceed twelve (12) months in the manner described in paragraph 2 of
this subsection. If the county purchasing agent receives a
requisition for an item for which the county purchasing agent does
not have a current bid, the county purchasing agent shall request
from the Purchasing Division or the Information Services Division of
the Office of Management and Enterprise Services, as applicable, all
contracts quoting the price the state is paying for the item. The
county purchasing agent shall either request the Purchasing Division
or the Information Services Division of the Office of Management and
Enterprise Services, as applicable, to make the purchase for the
county or the county purchasing agent shall solicit bids in the
manner described in paragraph 2 of this subsection. Nothing in this
paragraph shall prohibit bids from being taken on an item currently
on a twelve-month bid list, at any time deemed necessary by the
county purchasing agent. Whenever the county purchasing agent deems
it necessary to take a bid on an item currently on a twelve-month
bid list, the reason for the bid shall be entered into the minutes
of the board of county commissioners;

ENR. S. B. NO. 2184 Page 58
2. Bids shall be solicited by mailing or emailing a notice to
all persons or firms who have made a written request of the county
purchasing agent that they be notified of such bid solicitation and
to all other persons or firms who might reasonably be expected to
submit bids. Notice of solicitation of bids shall also be published
one time in a newspaper of general circulation in the county.
Notices shall be mailed and published at least ten (10) days prior
to the date on which the bids are opened. Proof of the mailing or
emailing shall be made by the affidavit of the person mailing or
emailing the request for bids and shall be made a part of the
official records of the county purchasing agent. The notice shall
specify whether the county will consider written bids, electronic
bids, or both; the decision to exclusively consider either written
bids or electronic bids shall be determined pursuant to an
affirmative vote of the board of county commissioners. Whenever any
prospective supplier or vendor dealing in or listing for sale any
particular item or article required to be purchased or acquired by
sealed bids fails to enter or offer a sealed bid for three
successive bid solicitations, the name of the supplier or vendor may
be dropped from the mailing lists of the board of county
commissioners;

3. The sealed bids received from vendors and the state contract
price received from the applicable division of the Office of
Management and Enterprise Services shall be given to the county
clerk by the county purchasing agent. The county clerk shall
forward the sealed bids and state contract price, if any, to the
board of county commissioners;

4. The board of county commissioners, in an open meeting, shall
open the sealed bids and compare them to the state contract price.
The board of county commissioners shall select the lowest and best
bid based upon, if applicable, the availability of material and
transportation cost to the job site within thirty (30) days of the
meeting. For any special item not included on the list of needed or
commonly used items, the requisitioning official shall review the
bids and submit a written recommendation to the board before final
approval. The board of county commissioners shall keep a written
record of the meeting as required by law, and any time the lowest
bid was not considered to be the lowest and best bid, the reason for
such conclusion shall be recorded. Whenever the board of county
commissioners rejects the written recommendation of the

ENR. S. B. NO. 2184 Page 59
requisitioning official pertaining to a special item, the reasons
for the rejection shall be entered in their minutes and stated in a
letter to the requisitioning official and county purchasing agent;

5. The county purchasing agent shall notify the successful
bidders and shall maintain a copy of the notification. The county
purchasing agent shall prepare and maintain a vendors list
specifying the successful bidders and shall notify each county
officer of the list. The county purchasing agent may remove any
vendor from such list who refuses to provide goods or services as
provided by contract if the removal is authorized by the board of
county commissioners. The county purchasing agent may make
purchases from the remaining bidders for a price at or below the bid
price; and

6. When bids have been solicited as provided for by law and no
bids have been received, the procedure shall be as follows:

a. the county purchasing agent shall determine if
potential vendors are willing to commit to a firm
price for a reduced period of time, and, if such is
the case, the bid procedure described in this
subsection shall be followed,

b. if vendors are not willing to commit to a firm price
for a reduced period, the purchasing agent shall
solicit and record at least three (3) quotes of
current prices available to the county and authorize
the purchase of goods or services based on the lowest
and best quote as it becomes necessary to acquire such
goods or services. The quotes shall be recorded on a
form prescribed by the State Auditor and Inspector and
shall be attached to the purchase order and filed with
the county clerk’s copy of the purchase order. Any
time the lowest quote was not considered to be the
lowest and best quote, the reason for this conclusion
shall be recorded by the county purchasing agent and
transmitted to the county clerk, or

c. if three quotes are not available, a memorandum to the
county clerk from the county purchasing agent shall
describe the basis upon which a purchase is

ENR. S. B. NO. 2184 Page 60
authorized. The memorandum shall state the reasons
why the price for such a purchase is the lowest and
best under the circumstances. The county clerk shall
then attach the memorandum to the county clerk’s copy
of the purchase order and file both in the office of
the county clerk.

C. After selection of a vendor, the procedure for the purchase,
lease-purchase, or rental of supplies, materials, road and bridge
construction services, equipment, and services used by a county
shall be as follows:

1. The county purchasing agent shall prepare a purchase order
in quadruplicate and submit it with a copy of the requisition to the
county clerk;

2. The county clerk shall then encumber the amount stated on
the purchase order and assign a sequential number to the purchase
order;

3. If there is an unencumbered balance in the appropriation
made for that purpose by the county excise board, the county clerk
shall so certify in the following form:

“I hereby certify that the amount of this encumbrance has been
entered against the designated appropriation accounts and that this
encumbrance is within the authorized available balance of the
appropriation.

Dated this ________ day of ________, 20__.

________________________________

County Clerk/Deputy

of _____________________ County”.

In instances where it is impossible to ascertain the exact amount of
the indebtedness sought to be incurred at the time of recording the
encumbrance, an estimated amount may be used. No purchase order
shall be valid unless signed by the county purchasing agent and
certified by the county clerk; and

ENR. S. B. NO. 2184 Page 61

4. The county clerk shall file the original purchase order and
return three (3) copies to the county purchasing agent who shall
file a copy, retain a copy for the county road and bridge inventory
officer if the purchase order is for the purchase of equipment,
supplies, or materials for the construction or maintenance of roads
and bridges, and submit the other copy to the receiving officer of
the requesting department.

D. 1. The procedure for the purchase of supplies, materials,
equipment, and services at public auction or by sealed bid to be
used by a county shall be as follows:

a. the county purchasing agent shall prepare a purchase
order in quadruplicate and submit it with a copy of
the requisition to the county clerk,

b. the county clerk shall then encumber the amount stated
on the purchase order and assign a sequential number
to the purchase order,

c. if there is an unencumbered balance in the
appropriation made for that purpose by the county
excise board, the county clerk shall so certify in the
following form:

“I hereby certify that the amount of this encumbrance
has been entered against the designated appropriation
accounts and that this encumbrance is within the
authorized available balance of the appropriation.

Dated this ________ day of ________, 20__.

________________________________

County Clerk/Deputy

of _____________________ County”.

In instances where it is impossible to ascertain the
exact amount of the indebtedness sought to be incurred
at the time of recording the encumbrance, an estimated

ENR. S. B. NO. 2184 Page 62
amount may be used. No purchase order shall be valid
unless signed by the county purchasing agent and
certified by the county clerk, and

d. the county clerk shall file the original purchase
order and return three (3) copies to the county
purchasing agent who shall file a copy, retain a copy
for the county road and bridge inventory officer if
the purchase order is for the purchase of equipment,
supplies, or materials for the construction or
maintenance of roads and bridges, and submit the other
copy to the receiving officer of the requesting
department.

2. The procedure for the purchase of supplies, materials, and
equipment at a public auction when the purchase will be made with
the proceeds from the sale of county property at the same public
auction is as follows:

a. the purchasing agent shall cause such items being sold
to be appraised in the manner determined in Section
421.1 of this title,

b. the county purchasing agent shall prepare a purchase
order in quadruplicate and submit it with a copy of
the requisition to the county clerk,

c. the county clerk shall then encumber the amount of the
appraised value and any additional funds obligated by
the county on the purchase order and assign a
sequential number to the purchase order,

d. the county clerk shall certify that the amount of the
encumbrance is equal to the appraised value of the
item being sold plus any additional funds obligated by
the county. In effect, the recording of the
encumbrance is an estimate that is authorized by law.
No purchase order shall be valid unless signed by the
county purchasing agent and certified by the county
clerk,

ENR. S. B. NO. 2184 Page 63
e. the county clerk shall file the original purchase
order and return three (3) copies to the county
purchasing agent who shall file a copy, retain a copy
for the county road and bridge inventory officer if
the purchase order is for the purchase of equipment,
supplies, or materials for the construction or
maintenance of roads and bridges, and submit the other
copy to the receiving officer of the requesting
department, and

f. a purchase shall not be bid until such time that the
appraised item or items are sold. Any item or items
purchased shall not exceed the appraised value plus
any additional funds obligated by the county or the
actual selling price of the item or items, whichever
is the lesser amount.

E. The procedure for the receipt of items shall be as follows:

1. A receiving officer for the requesting department shall be
responsible for receiving all items delivered to that department;

2. Upon the delivery of an item, the receiving officer shall
determine if a purchase order exists for the item being delivered;

3. If no such purchase order has been provided, the receiving
officer shall refuse delivery of the item;

4. If a purchase order is on file, the receiving officer shall
obtain a delivery ticket, bill of lading, or other delivery document
and compare it with the purchase order. If any item is back-
ordered, the back order and estimated date of delivery shall be
noted in the receiving report;

5. The receiving officer shall complete a receiving report in
quadruplicate which shall state the quantity and quality of goods
delivered. The receiving report form shall be prescribed by the
State Auditor and Inspector. The person delivering the goods shall
acknowledge the delivery by signature, noting the date and time;

6. The receiving officer shall file the original receiving
report and submit:

ENR. S. B. NO. 2184 Page 64

a. a copy of the purchase order and a copy of the
receiving report to the county purchasing agent, and

b. a copy of the receiving report with the delivery
documentation to the county clerk;

7. The county purchasing agent shall file a copy of the
purchase order and a copy of the receiving report;

8. Upon receipt of the original receiving report and the
delivery documentation, the county clerk shall maintain a file until
such time as an invoice is received from the vendor;

9. The invoice shall state the name and address of the vendor
and must be sufficiently itemized to clearly describe each item
purchased, the unit price when applicable, the number or volume of
each item purchased, the total price, the total purchase price, and
the date of the purchase;

10. Upon receipt of an invoice, the county clerk shall compare
the following documents:

a. requisition,

b. purchase order,

c. invoice with noncollusion affidavit as required by
law,

d. receiving report, and

e. delivery document.

The documents shall be available for public inspection during
regular business hours; and

11. If the documents conform as to the quantity and quality of
the items, the county clerk shall prepare a warrant for payment
according to procedures provided for by law.

ENR. S. B. NO. 2184 Page 65
F. The following procedures are for the processing of purchase
orders:

1. The purchasing agent shall be allowed up to three (3) days
to process purchase orders to be presented to the board of county
commissioners for consideration and payment. Nothing herein shall
prevent the purchasing agent from processing or the board of county
commissioners from consideration and payment of utilities, travel
claims, and payroll claims;

2. The board of county commissioners shall consider the
purchase orders so presented and act upon the purchase orders, by
allowing in full or in part or by holding for further information or
disallowing the same. The disposition of purchase orders shall be
indicated by the board of county commissioners, showing the amounts
allowed or disallowed, and shall be signed by at least two members
of the board of county commissioners. Any claim held over for
further information shall be acted upon by allowing or disallowing
same at any future meeting of the board held within seventy-five
(75) days from the date of filing of the purchase order. Any
purchase order not acted upon within the seventy-five (75) days from
the date of filing shall be deemed to have been disallowed, but such
disallowance shall not prevent the refiling of the purchase order at
the proper time; and

3. Whenever any allowance, either in whole or in part, is made
upon any purchase order presented to the board of county
commissioners and is accepted by the person making the claim, such
allowance shall be a full settlement of the entire purchase order
and provided that the cashing of warrant shall be considered as
acceptance by the claimant.

G. The procedure upon consumption or disposal of supplies,
materials, or equipment shall be as follows:

1. For consumable road or bridge items or materials, a
quarterly report of the road and bridge projects completed during
such period shall be prepared and kept on file by the consuming
department. The quarterly report may be prepared and kept
electronically by the consuming department. The report shall
contain a record of the date, the place, and the purpose for the use
of the road or bridge items or materials. For purposes of

ENR. S. B. NO. 2184 Page 66
identifying county bridges, the board of county commissioners shall
number each bridge subject to its jurisdiction; and

2. For disposal of all equipment and information technology and
telecommunication goods which originally cost more than Five Hundred
Dollars ($500.00), resolution of disposal shall be submitted by the
officer on a form prescribed by the Office of the State Auditor and
Inspector to the board of county commissioners. The approval of the
resolution of disposal shall be entered into the minutes of the
board.

H. Inventory forms and reports shall be retained for not less
than two (2) years after all audit requirements for the state and
federal government have been fulfilled and after any pending
litigation involving the forms and reports has been resolved.

I. The procedures provided for in this section shall not apply
when a county officer certifies that an emergency exists requiring
an immediate expenditure of funds. Such an expenditure of funds
shall not exceed Five Thousand Dollars ($5,000.00). The county
officer shall give the county purchasing agent a written explanation
of the emergency. The county purchasing agent shall attach the
written explanation to the purchase order. The purchases shall be
paid by attaching a properly itemized invoice, as described in this
section, to a purchase order which has been prepared by the county
purchasing agent and submitting them to the county clerk for filing,
encumbering, and consideration for payment by the board of county
commissioners.

J. The county purchasing agent may authorize county purchasing
officers to make acquisitions through the state purchase card
program as authorized by the State Purchasing Director in accordance
with Section 85.5 of Title 74 of the Oklahoma Statutes and defined
in Section 85.2 of Title 74 of the Oklahoma Statutes. A purchase
cardholder shall sign a purchase card agreement prior to becoming a
cardholder and attend purchase card procedure training as required
by the State Purchasing Director. Complete descriptions of
purchases made by county government entities shall be published as
warrants required to be published pursuant to Sections 444 and 445
of this title.

ENR. S. B. NO. 2184 Page 67
K. Nothing in this section shall prohibit counties from
providing material and/or services bids on the twelve-month bid list
to all road and bridge projects and contracts. All non-road and
bridge related construction contracts shall refer to subsection A of
Section 103 of Title 61 of the Oklahoma Statutes.

L. Nothing in this section or under Section 103 of Title 61 of
the Oklahoma Statutes shall prohibit counties from requesting and
entering into interlocal agreements pursuant to the Interlocal
Cooperation Act for services offered by Circuit Engineering
Districts created under Section 687.1 of Title 69 of the Oklahoma
Statutes.

SECTION 29. REPEALER 19 O.S. 2021, Section 1505, as last
amended by Section 1, Chapter 66, O.S.L. 2025 (19 O.S. Supp. 2025,
Section 1505), is hereby repealed.

SECTION 30. AMENDATORY 22 O.S. 2021, Section 60.4, as
last amended by Section 704, Chapter 486, O.S.L. 2025 (22 O.S. Supp.
2025, Section 60.4), is amended to read as follows:

Section 60.4. A. 1. A copy of a petition for a protective
order, any notice of hearing and a copy of any emergency temporary
order or emergency ex parte order issued by the court shall be
served upon the defendant in the same manner as a bench warrant. In
addition, if the service is to be in another county, the court clerk
may issue service to the sheriff by facsimile or other electronic
transmission for service by the sheriff and receive the return of
service from the sheriff in the same manner. Any fee for service of
a petition for protective order, notice of hearing, and emergency ex
parte order shall only be charged pursuant to subsection C of
Section 60.2 of this title and, if charged, shall be the same as the
sheriff’s service fee plus mileage expenses.

2. Emergency temporary orders, emergency ex parte orders and
notice of hearings shall be given priority for service and can be
served twenty-four (24) hours a day when the location of the
defendant is known, including service to the county jail if the
defendant is currently in custody. The initial attempt at service
shall be made within twenty-four (24) hours of the issuance of the
order. When service cannot be made upon the defendant by the
sheriff, the sheriff may contact another law enforcement officer or

ENR. S. B. NO. 2184 Page 68
a private investigator or private process server to serve the
defendant.

3. An emergency temporary order, emergency ex parte order, a
petition for protective order, and a notice of hearing shall have
statewide validity and may be transferred to any law enforcement
jurisdiction to effect service upon the defendant. The sheriff may
transmit the document by electronic means.

4. The return of service shall be submitted to the sheriff’s
office or court clerk in the court where the petition, notice of
hearing or order was issued.

5. When the defendant is a minor child who is ordered removed
from the residence of the victim, in addition to those documents
served upon the defendant, a copy of the petition, notice of hearing
and a copy of any temporary order or ex parte order issued by the
court shall be delivered with the child to the caretaker of the
place where such child is taken pursuant to Section 2-2-101 of Title
10A of the Oklahoma Statutes.

B. 1. Within fourteen (14) days of the filing of the petition
for a protective order, the court shall schedule a full hearing on
the petition, if the court finds sufficient grounds within the scope
of the Protection from Domestic Abuse Act stated in the petition to
hold such a hearing, regardless of whether an emergency temporary
order or ex parte order has been previously issued, requested or
denied. Provided, however, when the defendant is a minor child who
has been removed from the residence pursuant to Section 2-2-101 of
Title 10A of the Oklahoma Statutes, the court shall schedule a full
hearing on the petition within seventy-two (72) hours, regardless of
whether an emergency temporary order or ex parte order has been
previously issued, requested or denied.

2. The court may schedule a full hearing on the petition for a
protective order within seventy-two (72) hours when the court issues
an emergency temporary order or ex parte order suspending child
visitation rights due to physical violence or threat of abuse.

3. If service has not been made on the defendant at the time of
the hearing, the court shall, at the request of the petitioner,

ENR. S. B. NO. 2184 Page 69
issue a new emergency order reflecting a new hearing date and direct
service to issue.

4. A petition for a protective order shall, upon the request of
the petitioner, renew every fourteen (14) days with a new hearing
date assigned until the defendant is served. A petition for a
protective order shall not expire unless the petitioner fails to
appear at the hearing or fails to request a new order. A petitioner
may move to dismiss the petition and emergency or final order at any
time; however, a protective order must be dismissed by court order.

5. Failure to serve the defendant shall not be grounds for
dismissal of a petition or an ex parte order unless the victim
requests dismissal or fails to appear for the hearing thereon.

6. A final protective order shall be granted or denied within
six (6) months of service on the defendant unless all parties agree
that a temporary protective order remain in effect; provided, a
victim shall have the right to request a final protective order
hearing at any time after the passage of six (6) months.

C. 1. At the hearing, the court may impose any terms and
conditions in the protective order that the court reasonably
believes are necessary to bring about the cessation of domestic
abuse against the victim or stalking or harassment of the victim or
the immediate family of the victim but shall not impose any term and
condition that may compromise the safety of the victim including,
but not limited to, mediation, couples counseling, family
counseling, parenting classes or joint victim-offender counseling
sessions. The court may order the defendant to obtain domestic
abuse counseling or treatment in a program certified by the Attorney
General at the expense of the defendant pursuant to Section 644 of
Title 21 of the Oklahoma Statutes.

2. If the court grants a protective order and the defendant is
a minor child, the court shall order a preliminary inquiry in a
juvenile proceeding to determine whether further court action
pursuant to the Oklahoma Juvenile Code should be taken against a
juvenile defendant.

ENR. S. B. NO. 2184 Page 70
D. Final protective orders authorized by this section shall be
on a standard form developed by the Administrative Office of the
Courts.

E. 1. After notice and hearing, protective orders authorized
by this section may require the defendant to undergo treatment or
participate in the court-approved counseling services necessary to
bring about cessation of domestic abuse against the victim pursuant
to Section 644 of Title 21 of the Oklahoma Statutes but shall not
order any treatment or counseling that may compromise the safety of
the victim including, but not limited to, mediation, couples
counseling, family counseling, parenting classes or joint victim-
offender counseling sessions.

2. The defendant may be required to pay all or any part of the
cost of such treatment or counseling services. The court shall not
be responsible for such cost.

3. Should the plaintiff choose to undergo treatment or
participate in court-approved counseling services for victims of
domestic abuse, the court may order the defendant to pay all or any
part of the cost of such treatment or counseling services if the
court determines that payment by the defendant is appropriate.

F. When necessary to protect the victim and when authorized by
the court, protective orders granted pursuant to the provisions of
this section may be served upon the defendant by a peace officer,
sheriff, constable, or policeman or other officer whose duty it is
to preserve the peace, as defined by Section 99 of Title 21 of the
Oklahoma Statutes.

G. 1. Any protective order issued on or after November 1,
2012, pursuant to subsection C of this section shall be:

a. for a fixed period not to exceed a period of five (5)
years unless extended, modified, vacated or rescinded
upon motion by either party or if the court approves
any consent agreement entered into by the plaintiff
and defendant; provided, if the defendant is
incarcerated, the protective order shall remain in
full force and effect during the period of
incarceration. The period of incarceration, in any

ENR. S. B. NO. 2184 Page 71
jurisdiction, shall not be included in the calculation
of the five-year time limitation, or

b. continuous upon a specific finding by the court of one
of the following:

(1) the person has a history of violating the orders
of any court or governmental entity,

(2) the person has previously been convicted of a
violent felony offense,

(3) the person has a previous felony conviction for
stalking as provided in Section 1173 of Title 21
of the Oklahoma Statutes,

(4) a court order for a final Victim Protection Order
has previously been issued against the person in
this state or another state, or

(5) the victim provides proof that a continuous
protective order is necessary for his or her
protection.

Further, the court may take into consideration whether the person
has a history of domestic violence or a history of other violent
acts. The protective order shall remain in effect until modified,
vacated or rescinded upon motion by either party or if the court
approves any consent agreement entered into by the plaintiff and
defendant. If the defendant is incarcerated, the protective order
shall remain in full force and effect during the period of
incarceration.

2. The court shall notify the parties at the time of the
issuance of the protective order of the duration of the protective
order.

3. Upon the filing of a motion by either party to modify,
extend, or vacate a protective order, a hearing shall be scheduled
and notice given to the parties. At the hearing, the issuing court
may take such action as is necessary under the circumstances.

ENR. S. B. NO. 2184 Page 72
4. If a child has been removed from the residence of a parent
or custodial adult because of domestic abuse committed by the child,
the parent or custodial adult may refuse the return of such child to
the residence unless, upon further consideration by the court in a
juvenile proceeding, it is determined that the child is no longer a
threat and should be allowed to return to the residence.

H. 1. It shall be unlawful for any person to knowingly and
willfully seek a protective order against a spouse or ex-spouse
pursuant to the Protection from Domestic Abuse Act for purposes of
harassment, undue advantage, intimidation, or limitation of child
visitation rights in any divorce proceeding or separation action
without justifiable cause.

2. The violator shall, upon conviction thereof, be guilty of a
misdemeanor punishable by imprisonment in the county jail for a
period not exceeding one (1) year or by a fine not to exceed Five
Thousand Dollars ($5,000.00), or by both such fine and imprisonment.

3. A second or subsequent conviction under this subsection
shall be a Class D3 felony offense punishable by imprisonment as
provided for in subsections B through F of Section 20P of Title 21
of the Oklahoma Statutes, or by a fine not to exceed Ten Thousand
Dollars ($10,000.00), or by both such fine and imprisonment.

I. 1. A protective order issued under the Protection from
Domestic Abuse Act shall not in any manner affect title to real
property, purport to grant to the parties a divorce or otherwise
purport to determine the issues between the parties as to child
custody, visitation or visitation schedules, child support or
division of property or any other like relief obtainable pursuant to
Title 43 of the Oklahoma Statutes, except child visitation orders
may be temporarily suspended or modified to protect from threats of
abuse or physical violence by the defendant or a threat to violate a
custody order. Orders not affecting title may be entered for good
cause found to protect an animal owned by either of the parties or
any child living in the household.

2. When granting any protective order for the protection of a
minor child from violence or threats of abuse, the court shall allow
visitation only under conditions that provide adequate supervision

ENR. S. B. NO. 2184 Page 73
and protection to the child while maintaining the integrity of a
divorce decree or temporary order.

J. 1. In order to ensure that a petitioner can maintain an
existing wireless telephone number or household utility account, the
court, after providing notice and a hearing, may issue an order
directing a wireless service provider or public utility provider to
transfer the billing responsibility for and rights to the wireless
telephone number or numbers of any minor children in the care of the
petitioning party or household utility account to the petitioner if
the petitioner is not the wireless service or public utility account
holder.

2. The order transferring billing responsibility for and rights
to the wireless telephone number or numbers or household utility
account to the petitioner shall list the name and billing telephone
number of the account holder, the name and contact information of
the person to whom the telephone number or numbers or household
utility account will be transferred and each telephone number or
household utility to be transferred to that person. The court shall
ensure that the contact information of the petitioner is not
provided to the account holder in proceedings held under this
subsection.

3. Upon issuance, a copy of the final order of protection shall
be transmitted, either electronically or by certified mail, to the
registered agent of the wireless service provider or public utility
provider listed with the Secretary of State or Corporation
Commission of Oklahoma or electronically to the email address
provided by the wireless service provider or public utility
provider. Such transmittal shall constitute adequate notice for the
wireless service provider or public utility provider.

4. If the wireless service provider or public utility provider
cannot operationally or technically effectuate the order due to
certain circumstances, the wireless service provider or public
utility provider shall notify the petitioner. Such circumstances
shall include, but not be limited to, the following:

a. the account holder has already terminated the account,

ENR. S. B. NO. 2184 Page 74
b. the differences in network technology prevent the
functionality of a mobile device on the network, or

c. there are geographic or other limitations on network
or service availability.

5. Upon transfer of billing responsibility for and rights to a
wireless telephone number or numbers or household utility account to
the petitioner under the provisions of this subsection by a wireless
service provider or public utility provider, the petitioner shall
assume all financial responsibility for the transferred wireless
telephone number or numbers or household utility account, monthly
service and utility billing costs and costs for any mobile device
associated with the wireless telephone number or numbers. The
wireless service provider or public utility provider shall have the
right to pursue the original account holder for purposes of
collecting any past due amounts owed to the wireless service
provider or public utility provider.

6. The provisions of this subsection shall not preclude a
wireless service provider or public utility provider from applying
any routine and customary requirements for account establishment to
the petitioner as part of this transfer of billing responsibility
for a household utility account or for a wireless telephone number
or numbers and any mobile devices attached to that number including,
but not limited to, identification, financial information and
customer preferences.

7. The provisions of this subsection shall not affect the
ability of the court to apportion the assets and debts of the
parties as provided for in law or the ability to determine the
temporary use, possession and control of personal property.

8. No cause of action shall lie against any wireless service
provider or public utility provider, its officers, employees or
agents for actions taken in accordance with the terms of a court
order issued under the provisions of this subsection.

9. As used in this subsection:

ENR. S. B. NO. 2184 Page 75
a. “wireless service provider” means a provider of
commercial mobile service under Section 332(d) of the
federal Telecommunications Act of 1996,

b. “public utility provider” means every corporation
organized or doing business in this state that owns,
operates or manages any plant or equipment for the
manufacture, production, transmission, transportation,
delivery or furnishing of water, heat or light with
gas or electric current for heat, light or power, for
public use in this state, and

c. “household utility account” shall include utility
services for water, heat, light, power or gas that are
provided by a public utility provider.

K. 1. A court shall not issue any mutual protective orders.

2. If both parties allege domestic abuse by the other party,
the parties shall do so by separate petitions. The court shall
review each petition separately in an individual or a consolidated
hearing and grant or deny each petition on its individual merits.
If the court finds cause to grant both motions, the court shall do
so by separate orders and with specific findings justifying the
issuance of each order.

3. The court may only consolidate a hearing if:

a. the court makes specific findings that:

(1) sufficient evidence exists of domestic abuse,
stalking, harassment or rape against each party,
and

(2) each party acted primarily as aggressors,

b. the defendant filed a petition with the court for a
protective order no less than three (3) days, not
including weekends or holidays, prior to the first
scheduled full hearing on the petition filed by the
plaintiff, and

ENR. S. B. NO. 2184 Page 76
c. the defendant had no less than forty-eight (48) hours
of notice prior to the full hearing on the petition
filed by the plaintiff.

L. The court may allow a plaintiff or victim to be accompanied
by a victim support person at court proceedings. A victim support
person shall not make legal arguments; however, a victim support
person who is not a licensed attorney may offer the plaintiff or
victim comfort or support and may remain in close proximity to the
plaintiff or victim.

SECTION 31. REPEALER 22 O.S. 2021, Section 60.4, as last
amended by Section 1, Chapter 40, O.S.L. 2025 (22 O.S. Supp. 2025,
Section 60.4), is hereby repealed.

SECTION 32. AMENDATORY 22 O.S. 2021, Section 60.6, as
amended by Section 474, Chapter 486, O.S.L. 2025 (22 O.S. Supp.
2025, Section 60.6), is amended to read as follows:

Section 60.6. A. Except as otherwise provided by this section,
any person who:

1. Has been served with an emergency temporary, ex parte or
final protective order or foreign protective order and is in
violation of such protective order, upon conviction, shall be guilty
of a misdemeanor and shall be punished by a fine of not more than
One Thousand Dollars ($1,000.00) or by a term of imprisonment in the
county jail of not more than one (1) year, or by both such fine and
imprisonment; and

2. After a previous conviction of a violation of a protective
order, is convicted of a second or subsequent offense pursuant to
the provisions of this section shall, upon conviction, be guilty of
a Class D1 felony offense and shall be punished by a term of
imprisonment as provided for in subsections B through F of Section
20N of Title 21 of the Oklahoma Statutes, or by a fine of not less
than Two Thousand Dollars ($2,000.00) nor more than Ten Thousand
Dollars ($10,000.00), or by both such fine and imprisonment.

B. 1. Any person who has been served with an emergency
temporary, ex parte or final protective order or foreign protective
order who violates the protective order and causes physical injury

ENR. S. B. NO. 2184 Page 77
or physical impairment to the plaintiff or to any other person named
in said protective order shall, upon conviction, be guilty of a
misdemeanor and shall be punished by a term of imprisonment in the
county jail for not less than twenty (20) days nor more than one (1)
year. In addition to the term of imprisonment, the person may be
punished by a fine not to exceed Five Thousand Dollars ($5,000.00).

2. Any person who is convicted of a second or subsequent
violation of a protective order which causes physical injury or
physical impairment to a plaintiff or to any other person named in
the protective order shall be guilty of a Class D1 felony offense
and shall be punished by a term of imprisonment in the custody of
the Department of Corrections of not less than one (1) year nor more
than five (5) years, or by a fine of not less than Three Thousand
Dollars ($3,000.00) nor more than Ten Thousand Dollars ($10,000.00),
or by both such fine and imprisonment.

3. In determining the term of imprisonment required by this
section, the jury or sentencing judge shall consider the degree of
physical injury or physical impairment to the victim.

4. The provisions of this subsection shall not affect the
applicability of Sections 644, 645, 647 and 652 of Title 21 of the
Oklahoma Statutes.

C. The minimum sentence of imprisonment issued pursuant to the
provisions of paragraph 2 of subsection A and paragraph 2 of
subsection B of this section shall not be subject to statutory
provisions for suspended sentences, deferred sentences or probation,
provided the court may subject any remaining penalty under the
jurisdiction of the court to the statutory provisions for suspended
sentences, deferred sentences or probation.

D. In addition to any other penalty specified by this section,
the court shall require a defendant to undergo the treatment or
participate in the counseling services necessary to bring about the
cessation of domestic abuse against the victim or to bring about the
cessation of stalking or harassment of the victim. For every
conviction of violation of a protective order:

1. The court shall specifically order as a condition of a
suspended sentence or probation that a defendant participate in

ENR. S. B. NO. 2184 Page 78
counseling or undergo treatment to bring about the cessation of
domestic abuse as specified in paragraph 2 of this subsection;

2. a. The court shall require the defendant to participate
in counseling or undergo treatment for domestic abuse
by an individual licensed practitioner or a domestic
abuse treatment program certified by the Attorney
General. If the defendant is ordered to participate
in a domestic abuse counseling or treatment program,
the order shall require the defendant to attend the
program for a minimum of fifty-two (52) weeks,
complete the program, and be evaluated before and
after attendance of the program by a program counselor
or a private counselor.

b. A program for anger management, couples counseling, or
family and marital counseling shall not solely qualify
for the counseling or treatment requirement for
domestic abuse pursuant to this subsection. The
counseling may be ordered in addition to counseling
specifically for the treatment of domestic abuse or
per evaluation as set forth below. If, after
sufficient evaluation and attendance at required
counseling sessions, the domestic violence treatment
program or licensed professional determines that the
defendant does not evaluate as a perpetrator of
domestic violence or does evaluate as a perpetrator of
domestic violence and should complete other programs
of treatment simultaneously or prior to domestic
violence treatment, including but not limited to
programs related to the mental health, apparent
substance or alcohol abuse or inability or refusal to
manage anger, the defendant shall be ordered to
complete the counseling as per the recommendations of
the domestic violence treatment program or licensed
professional;

3. a. The court shall set a review hearing no more than one
hundred twenty (120) days after the defendant is
ordered to participate in a domestic abuse counseling
program or undergo treatment for domestic abuse to
assure the attendance and compliance of the defendant

ENR. S. B. NO. 2184 Page 79
with the provisions of this subsection and the
domestic abuse counseling or treatment requirements.

b. The court shall set a second review hearing after the
completion of the counseling or treatment to assure
the attendance and compliance of the defendant with
the provisions of this subsection and the domestic
abuse counseling or treatment requirements. The court
may suspend sentencing of the defendant until the
defendant has presented proof to the court of
enrollment in a program of treatment for domestic
abuse by an individual licensed practitioner or a
domestic abuse treatment program certified by the
Attorney General and attendance at weekly sessions of
such program. Such proof shall be presented to the
court by the defendant no later than one hundred
twenty (120) days after the defendant is ordered to
such counseling or treatment. At such time, the court
may complete sentencing, beginning the period of the
sentence from the date that proof of enrollment is
presented to the court, and schedule reviews as
required by subparagraphs a and b of this paragraph
and paragraphs 4 and 5 of this subsection. The court
shall retain continuing jurisdiction over the
defendant during the course of ordered counseling
through the final review hearing;

4. The court may set subsequent or other review hearings as the
court determines necessary to assure the defendant attends and fully
complies with the provisions of this subsection and the domestic
abuse counseling or treatment requirements;

5. At any review hearing, if the defendant is not
satisfactorily attending individual counseling or a domestic abuse
counseling or treatment program or is not in compliance with any
domestic abuse counseling or treatment requirements, the court may
order the defendant to further or continue counseling, treatment, or
other necessary services. The court may revoke all or any part of a
suspended sentence, deferred sentence, or probation pursuant to
Section 991b of this title and subject the defendant to any or all
remaining portions of the original sentence;

ENR. S. B. NO. 2184 Page 80
6. At the first review hearing, the court shall require the
defendant to appear in court. Thereafter, for any subsequent review
hearings, the court may accept a report on the progress of the
defendant from individual counseling, domestic abuse counseling, or
the treatment program. There shall be no requirement for the victim
to attend review hearings; and

7. If funding is available, a referee may be appointed and
assigned by the presiding judge of the district court to hear
designated cases set for review under this subsection. Reasonable
compensation for the referees shall be fixed by the presiding judge.
The referee shall meet the requirements and perform all duties in
the same manner and procedure as set forth in Sections 1-8-103 and
2-2-702 of Title 10A of the Oklahoma Statutes pertaining to referees
appointed in juvenile proceedings.

E. Emergency temporary, ex parte and final protective orders
shall include notice of these penalties.

F. When a minor child violates the provisions of any protective
order, the violation shall be heard in a juvenile proceeding and the
court may order the child and the parent or parents of the child to
participate in family counseling services necessary to bring about
the cessation of domestic abuse against the victim and may order
community service hours to be performed in lieu of any fine or
imprisonment authorized by this section.

G. Any district court of this state and any judge thereof shall
be immune from any liability or prosecution for issuing an order
that requires a defendant to:

1. Attend a treatment program for domestic abusers certified by
the Attorney General;

2. Attend counseling or treatment services ordered as part of
any final protective order or for any violation of a protective
order; and

3. Attend, complete, and be evaluated before and after
attendance by a treatment program for domestic abusers certified by
the Attorney General.

ENR. S. B. NO. 2184 Page 81
H. At no time, under any proceeding, may a person protected by
a protective order be held to be in violation of that protective
order. Only a defendant against whom a protective order has been
issued may be held to have violated the order.

I. In addition to any other penalty specified by this section,
the court may order a defendant to use an active, real-time, twenty-
four-hour Global Positioning System (GPS) monitoring device as a
condition of a sentence. The court may further order the defendant
to pay costs and expenses related to the GPS device and monitoring.

J. Any pleas of guilty or nolo contendere or finding of guilt
to a violation of any provision of this section shall constitute a
conviction of the offense for the purpose of any subsection of this
section under which the existence of a prior conviction is relevant
for a period of ten (10) years following the completion of any
sentence or court imposed probationary term.

SECTION 33. REPEALER 22 O.S. 2021, Section 60.6, as
amended by Section 2, Chapter 145, O.S.L. 2025 (22 O.S. Supp. 2025,
Section 60.6), is hereby repealed.

SECTION 34. AMENDATORY 22 O.S. 2021, Section 152, as
last amended by Section 1, Chapter 115, O.S.L. 2025 (22 O.S. Supp.
2025, Section 152), is amended to read as follows:

Section 152. A. Prosecutions for the crimes of bribery,
embezzlement of public money, bonds, securities, assets or property
of the state or any county, school district, municipality or other
subdivision thereof, or of any misappropriation of public money,
bonds, securities, assets or property of the state or any county,
school district, municipality or other subdivision thereof,
falsification of public records of the state or any county, school
district, municipality or other subdivision thereof, and conspiracy
to defraud the State of Oklahoma or any county, school district,
municipality or other subdivision thereof in any manner or for any
purpose shall be commenced within seven (7) years after the
discovery of the crime; provided, however, prosecutions for the
crimes of embezzlement or misappropriation of public money, bonds,
securities, assets or property of any school district, including
those relating to student activity funds, or the crime of
falsification of public records of any independent school district,

ENR. S. B. NO. 2184 Page 82
the crime of criminal conspiracy, the crime of embezzlement pursuant
to Sections 1451 through 1461 of Title 21 of the Oklahoma Statutes,
the crime of False Personation or Identity Theft pursuant to
Sections 1531 through 1533.3 of Title 21 of the Oklahoma Statutes,
the financial exploitation of a vulnerable adult pursuant to
Sections 843.1, 843.3 and 843.4 of Title 21 of the Oklahoma
Statutes, or Medicaid fraud pursuant to Section 1005 of Title 56 of
the Oklahoma Statutes, shall be commenced within five (5) years
after the discovery of the crime.

B. Prosecutions for criminal violations of any state income tax
laws shall be commenced within five (5) years after the commission
of such violation.

C. 1. Prosecutions for sexual crimes against children,
specifically rape or forcible sodomy, sodomy, lewd or indecent
proposals or acts against children, involving minors in pornography
pursuant to Section 886, 888, 1111, 1111.1, 1113, 1114, 1021.2,
1021.3, 1040.12a or 1123 of Title 21 of the Oklahoma Statutes, any
offense prohibited by Section 843.5 of Title 21 of the Oklahoma
Statutes, sexual abuse of a vulnerable adult pursuant to Section
843.1 of Title 21 of the Oklahoma Statutes, child trafficking
pursuant to Section 866 of Title 21 of the Oklahoma Statutes,
nonconsensual dissemination of private sexual images pursuant to
Section 1040.13b of Title 21, and failure to report abuse or neglect
pursuant to Section 1-2-101 of Title 10A of the Oklahoma Statutes
shall be commenced by the forty-fifth birthday of the alleged
victim. Prosecutions for such crimes committed against victims
eighteen (18) years of age or older, and sexual abuse of a
vulnerable adult pursuant to Section 843.1 of Title 21 of the
Oklahoma Statutes, shall be commenced within twenty (20) years after
the discovery of the crime. As used in this paragraph, “discovery”
means the date that a physical or sexually related crime involving a
victim eighteen (18) years of age or older is reported to a law
enforcement agency. Any offense for which the prosecution is not
time-barred upon the effective date of this act shall be
retroactively subject to the provisions of this subsection.

2. However, prosecutions for the crimes listed in paragraph 1
of this subsection may be commenced at any time after the commission
of the offense if:

ENR. S. B. NO. 2184 Page 83
a. physical evidence is collected and preserved that is
capable of being tested to obtain a profile from
deoxyribonucleic acid (DNA), and

b. probable cause as to the identity of the offender is
subsequently established through the use of a DNA
profile using evidence listed in subparagraph a of
this paragraph, or

c. the accused person has provided a confession or
admission related to the crime.

3. No prosecution under this subsection shall be based upon the
memory of the victim that has been recovered through psychotherapy
unless there is some evidence independent of such repressed memory.

4. Any person who knowingly and willfully makes a false claim
pursuant to this subsection or a claim that the person knows lacks
factual foundation may be reported to local law enforcement for
criminal investigation and, upon conviction, shall be guilty of a
felony.

D. Prosecutions for criminal violations of any provision of the
Oklahoma Wildlife Conservation Code shall be commenced within three
(3) years after the commission of such offense.

E. Prosecutions for the crime of criminal fraud or workers’
compensation fraud pursuant to Section 1541.1, 1541.2, 1662 or 1663
of Title 21 of the Oklahoma Statutes shall commence within three (3)
years after the discovery of the crime, but in no event greater than
seven (7) years after the commission of the crime.

F. Prosecution for the crime of false or bogus check pursuant
to Section 1541.1, 1541.2, 1541.3 or 1541.4 of Title 21 of the
Oklahoma Statutes shall be commenced within five (5) years after the
commission of such offense.

G. Prosecution for the crime of solicitation for murder in the
first degree pursuant to Section 701.16 of Title 21 of the Oklahoma
Statutes shall be commenced within seven (7) years after the
discovery of the crime. For purposes of this subsection,

ENR. S. B. NO. 2184 Page 84
“discovery” means the date upon which the crime is made known to
anyone other than a person involved in the solicitation.

H. In all other cases a prosecution for a public offense must
be commenced within three (3) years after its commission.

I. Prosecution for the crime of accessory after the fact must
be commenced within the same statute of limitations as that of the
felony for which the person acted as an accessory.

J. Prosecution for the crime of arson pursuant to Section 1401,
1402, 1403, 1404 or 1405 of Title 21 of the Oklahoma Statutes shall
be commenced within seven (7) years after the commission of the
crime.

K. Prosecutions for criminal violations in which a deadly
weapon is used to commit a felony or prosecutions for criminal
violations in which a deadly weapon is used in an attempt to commit
a felony shall be commenced within seven (7) years after the
commission of the crime.

L. Prosecutions for the crime of human trafficking pursuant to
Section 748 of Title 21 of the Oklahoma Statutes shall be commenced
within three (3) years after discovery of the crime. For purposes
of this subsection, “discovery” means the date upon which the crime
is reported to a law enforcement agency.

SECTION 35. REPEALER 22 O.S. 2021, Section 152, as last
amended by Section 1, Chapter 310, O.S.L. 2024 (22 O.S. Supp. 2025,
Section 152), is hereby repealed.

SECTION 36. AMENDATORY 47 O.S. 2021, Section 6-101, as
last amended by Section 3, Chapter 330, O.S.L. 2025 (47 O.S. Supp.
2025, Section 6-101), is amended to read as follows:

Section 6-101. A. No person, except those hereinafter
expressly exempted in Sections 6-102 and 6-102.1 of this title,
shall operate any motor vehicle upon a highway in this state unless
the person has a valid Oklahoma driver license for the class of
vehicle being operated under the provisions of this title. No
person shall be permitted to possess more than one valid license at

ENR. S. B. NO. 2184 Page 85
any time, except as provided in paragraph 4 of subsection F of this
section.

B. 1. No person shall operate a Class A commercial motor
vehicle unless the person is eighteen (18) years of age or older and
holds a valid Class A commercial license, except as provided in
paragraph 5 of this subsection and subsection F of this section.
Any person holding a valid Class A commercial license shall be
permitted to operate motor vehicles in Classes A, B, C and D, except
as provided for in paragraph 4 of this subsection.

2. No person shall operate a Class B commercial motor vehicle
unless the person is eighteen (18) years of age or older and holds a
valid Class B commercial license, except as provided in paragraph 5
of subsection F of this section. Any person holding a valid Class B
commercial license shall be permitted to operate motor vehicles in
Classes B, C and D, except as provided for in paragraph 4 of this
subsection.

3. No person shall operate a Class C commercial motor vehicle
unless the person is eighteen (18) years of age or older and holds a
valid Class C commercial license, except as provided in subsection F
of this section. Any person holding a valid Class C commercial
license shall be permitted to operate motor vehicles in Classes C
and D, except as provided for in paragraph 4 of this subsection.

4. No person under twenty-one (21) years of age shall be
licensed to operate any motor vehicle which is required to be
placarded for hazardous materials pursuant to 49 C.F.R., Part 172,
subpart F, except as provided in subsection F of this section;
provided, a person eighteen (18) years of age or older may be
licensed to operate a farm vehicle which is required to be placarded
for hazardous materials pursuant to 49 C.F.R., Part 172, subpart F,
except as provided in subsection F of this section.

5. A person at least seventeen (17) years of age who
successfully completes all examinations required by law may be
issued by Service Oklahoma:

a. a restricted Class A commercial license which shall
grant to the licensee the privilege to operate a Class

ENR. S. B. NO. 2184 Page 86
A or Class B commercial motor vehicle for harvest
purposes or a Class D motor vehicle, or

b. a restricted Class B commercial license which shall
grant to the licensee the privilege to operate a Class
B commercial motor vehicle for harvest purposes or a
Class D motor vehicle.

6. No person shall operate a Class D motor vehicle unless the
person is sixteen (16) years of age or older and holds a valid Class
D license, except as provided for in Section 6-102 or 6-105 of this
title. Any person holding a valid Class D license shall be
permitted to operate motor vehicles in Class D only.

C. Any person issued a driver license pursuant to this section
may exercise the privilege thereby granted upon all streets and
highways in this state.

D. No person shall operate a motorcycle or motor-driven cycle
without having a valid Class A, B, C or D license with a motorcycle
endorsement. Except as otherwise provided by law, any new applicant
for an original driver license shall be required to successfully
complete a written examination, vision examination and driving
examination for a motorcycle as prescribed by the Department of
Public Safety, in conjunction with Service Oklahoma, and a certified
state-approved motorcycle basic rider course approved by the
Department, in conjunction with Service Oklahoma, if the applicant
is seventeen (17) years of age or younger to be eligible for a
motorcycle endorsement thereon. The written examination and driving
examination for a motorcycle shall be waived by Service Oklahoma
upon verification that the person has successfully completed a
certified Motorcycle Safety Foundation rider course approved by the
Department, in conjunction with Service Oklahoma.

E. Except as otherwise provided by law, any person who lawfully
possesses a valid Oklahoma driver license which is eligible for
renewal shall be required to successfully complete a written
examination, vision examination and driving examination for a
motorcycle as prescribed by the Department, in conjunction with
Service Oklahoma, and a certified state-approved motorcycle basic
rider course approved by the Department, in conjunction with Service
Oklahoma, if the person is seventeen (17) years of age or younger to

ENR. S. B. NO. 2184 Page 87
be eligible for a motorcycle endorsement. The written examination
and driving examination for a motorcycle shall be waived by Service
Oklahoma upon verification that the person has successfully
completed a certified Motorcycle Safety Foundation rider course
approved by the Department, in conjunction with Service Oklahoma.

F. 1. Any person eighteen (18) years of age or older may apply
for a restricted Class A, B or C commercial learner permit. Service
Oklahoma, after the applicant has passed all parts of the
examination for a Class D license and has successfully passed all
parts of the examination for a Class A, B or C commercial license
other than the driving examination, may issue to the applicant a
commercial learner permit which shall entitle the person having
immediate lawful possession of the commercial learner permit and a
valid Oklahoma driver license or provisional driver license pursuant
to Section 6-212 of this title to operate a Class A, B or C
commercial motor vehicle upon the public highways solely for the
purpose of behind-the-wheel training in accordance with rules
promulgated by the Department.

2. This commercial learner permit shall be issued for a period
as provided in Section 6-115 of this title of one (1) year;
provided, such commercial learner permit may be suspended, revoked,
canceled, denied or disqualified at the discretion of the
Department, with notice to Service Oklahoma, for violation of the
restrictions, for failing to give the required or correct
information on the application or for violation of any traffic laws
of this state pertaining to the operation of a motor vehicle.
Except as otherwise provided, the lawful possessor of a commercial
learner permit who has been issued a commercial learner permit for a
minimum of fourteen (14) days may have the restriction requiring an
accompanying driver removed by satisfactorily completing a driver’s
examination; provided, the removal of a restriction shall not
authorize the operation of a Class A, B or C commercial motor
vehicle if such operation is otherwise prohibited by law.

3. No person shall apply for and Service Oklahoma shall not
issue an original Class A, B or C driver license until the person
has been issued a commercial learner permit and held the permit for
at least fourteen (14) days. Any person who currently holds a Class
B or C license and who wishes to apply for another class of
commercial driver license shall be required to apply for a

ENR. S. B. NO. 2184 Page 88
commercial learner permit and to hold the permit for at least
fourteen (14) days before applying for the Class A or B license, as
applicable. Any person who currently holds a Class A, B or C
license and who wishes to add an endorsement or remove a restriction
for which a skills examination is required shall be required to
apply for a commercial learner permit and to hold the permit for at
least fourteen (14) days before applying for the endorsement.

4. A commercial learner permit shall be issued by Service
Oklahoma as a separate and unique document which shall be valid only
in conjunction with a valid Oklahoma driver license or provisional
driver license pursuant to Section 6-212 of this title, both of
which shall be in the possession of the person to whom they have
been issued whenever that person is operating a commercial motor
vehicle as provided in this subsection.

5. After one renewal of a commercial learner permit, as
provided in paragraph 2 of this subsection, a commercial permit
shall not be renewed again. Any person who has held a commercial
learner permit for the initial issuance period and one renewal
period shall not be eligible for and Service Oklahoma shall not
issue another renewal of the permit; provided, the person may
reapply for a new commercial learner permit, as provided for in this
subsection.

G. 1. For purposes of this title:

a. “REAL ID Compliant Driver License” or “Identification
Card” means a driver license or identification card
issued by this state that has been certified by the
United States Department of Homeland Security (USDHS)
as compliant with the requirements of the REAL ID Act
of 2005, Public Law No. 109-13. A REAL ID Compliant
Driver License or Identification Card and the process
through which it is issued incorporate a variety of
security measures designed to protect the integrity
and trustworthiness of the license or card. A REAL ID
Compliant Driver License or Identification Card will
be clearly marked on the face indicating that it is a
compliant document, and

ENR. S. B. NO. 2184 Page 89
b. “REAL ID Noncompliant Driver License” or
“Identification Card” means a driver license or
identification card issued by this state that has not
been certified by the United States Department of
Homeland Security (USDHS) as being compliant with the
requirements of the REAL ID Act of 2005. A REAL ID
Noncompliant Driver License or Identification Card
will be clearly marked on the face indicating that it
is not compliant with the federal REAL ID Act of 2005
and is not acceptable for official federal purposes.
The driver license or identification card will have a
unique design or color indicator that clearly
distinguishes it from a compliant license or card.

2. Original Driver License and Identification Card Issuance:

a. Application for an original REAL ID Compliant or REAL
ID Noncompliant Driver License or Identification Card
shall be made to Service Oklahoma or a licensed
operator provided such licensed operator is authorized
to process application for REAL ID Compliant Driver
Licenses and Identification Cards. Application for a
REAL ID Noncompliant Driver License or Identification
Card shall be made to Service Oklahoma.

b. Service Oklahoma employees or authorized licensed
operators shall perform all document recognition and
other requirements needed for approval of an original
REAL ID Compliant Driver License or Identification
Card application. Service Oklahoma employees shall
perform all document recognition and other
requirements needed for approval of a REAL ID
Noncompliant Driver License or Identification Card
application.

c. Upon approval of an original REAL ID Compliant or REAL
ID Noncompliant Driver License or Identification Card
application, the applicant may take the approved
application document to a licensed operator to receive
a temporary driver license or identification card.

ENR. S. B. NO. 2184 Page 90
d. The licensed operator shall process the approved REAL
ID Compliant or REAL ID Noncompliant Driver License or
Identification Card application and upon payment shall
provide the applicant a temporary driver license or
identification card. A temporary driver license or
identification card shall afford the holder the
privileges otherwise granted by the specific class of
driver license or identification card for the period
of time listed on the temporary driver license or
identification card or the period of time prior to the
applicant receiving a REAL ID Compliant or REAL ID
Noncompliant Driver License or Identification Card,
whichever time period is shorter.

3. REAL ID Compliant Driver License and Identification Card
Renewal and Replacement:

a. Application for renewal or replacement of a REAL ID
Compliant Driver License or Identification Card may be
made to Service Oklahoma or to a licensed operator;
provided, such licensed operator is authorized to
process application for REAL ID Compliant Driver
Licenses and Identification Cards. A licensed
operator may process the voluntary downgrade of a REAL
ID Compliant Commercial Driver License to any lower
class license upon request of the licensee; provided,
no additional endorsements or restrictions are placed
on the license.

b. Service Oklahoma employees or authorized licensed
operators shall perform all document recognition and
other requirements needed for approval of a renewal or
replacement REAL ID Compliant Driver License or
Identification Card application.

c. Upon approval of a renewal or replacement REAL ID
Compliant Driver License or Identification Card
application, the applicant may receive a temporary
driver license or identification card from Service
Oklahoma or an authorized licensed operator.

ENR. S. B. NO. 2184 Page 91
d. A temporary driver license or identification card
acquired under the provisions of this paragraph shall
afford the holder the privileges otherwise granted by
the specific class of driver license or identification
card being renewed or replaced for the period of time
listed on the temporary driver license or
identification card or the period of time prior to the
applicant receiving a REAL ID Compliant Driver License
or Identification Card, whichever time period is
shorter.

e. For purposes of this title, an application for a REAL
ID Compliant Driver License or Identification Card by
an individual with a valid Oklahoma-issued driver
license or identification card shall be considered a
renewal of a REAL ID Compliant Driver License or
Identification Card.

4. REAL ID Noncompliant Driver License and Identification Card
Renewal and Replacement:

a. Application for renewal or replacement of a REAL ID
Noncompliant Driver License or Identification Card may
be made to Service Oklahoma or to a licensed operator.
A licensed operator may process the voluntary
downgrade of a REAL ID Noncompliant Commercial Driver
License to any lower class license upon request of the
licensee; provided, no additional endorsements or
restrictions are added to the license.

b. Service Oklahoma employees or licensed operators shall
perform all document recognition and other
requirements needed for approval of a renewal or
replacement REAL ID Noncompliant Driver License or
Identification Card application.

c. Upon approval of a renewal or replacement REAL ID
Noncompliant Driver License or Identification Card
application, the applicant may receive a temporary
driver license or identification card from Service
Oklahoma or a licensed operator.

ENR. S. B. NO. 2184 Page 92
d. A temporary driver license or identification card
acquired under the provisions of this paragraph shall
afford the holder the privileges otherwise granted by
the specific class of driver license or identification
card being renewed or replaced for the period of time
listed on the temporary driver license or
identification card or the period of time prior to the
applicant receiving a REAL ID Noncompliant Driver
License or Identification Card, whichever time period
is shorter.

H. 1. The fee charged for an approved application for an
original Oklahoma REAL ID Compliant or REAL ID Noncompliant Driver
License or an approved application for the addition of an
endorsement to a current valid Oklahoma REAL ID Compliant or REAL ID
Noncompliant Driver License shall be assessed in accordance with the
following schedule:

Class A Commercial Learner
Permit $25.00

Class A Commercial License $25.00

Class B Commercial Learner
Permit $15.00

Class B Commercial License $15.00

Class C Commercial Learner
Permit $15.00

Class C Commercial License $15.00

Class D License $ 4.00

Motorcycle Endorsement $ 4.00

2. Notwithstanding the provisions of Section 1104 of this
title, all monies collected from the fees charged for Class A, B and
C commercial licenses pursuant to the provisions of this subsection
shall be deposited by Service Oklahoma in the General Revenue Fund
of this state.

ENR. S. B. NO. 2184 Page 93

I. The fee charged for any failed examination shall be Four
Dollars ($4.00) for any license classification. Notwithstanding the
provisions of Section 1104 of this title, all monies collected from
such examination fees pursuant to the provisions of this subsection
shall be deposited in the General Revenue Fund of this state.

J. In addition to any fee charged pursuant to the provisions of
subsection H of this section, the fee charged for the issuance or
renewal of a REAL ID Noncompliant Driver License shall be in
accordance with the following schedule; provided, that any applicant
who has a CDL Learner Permit shall be charged only the replacement
fee for the issuance of the license:

License Class 4-year 8-year

Class A Commercial Learner
Permit $56.50 $113.00

Class A Commercial License $56.50 $113.00

Class B Commercial Learner
Permit $56.50 $113.00

Class B Commercial License $56.50 $113.00

Class C Commercial Learner
Permit $46.50 $93.00

Class C Commercial License $46.50 $93.00

Class D License $38.50 $77.00

K. In addition to any fee charged pursuant to the provisions of
subsection H of this section, the fee charged for the issuance or
renewal of a REAL ID Compliant Driver License shall be in accordance
with the following schedule; provided, that any applicant who has a
CDL Learner Permit shall be charged only the replacement fee for the
issuance of the license:

License Class 4-year 8-year

ENR. S. B. NO. 2184 Page 94
REAL ID Compliant Class A
Commercial Learner Permit $56.50 $113.00

REAL ID Compliant Class A
Commercial License $56.50 $113.00

REAL ID Compliant Class B
Commercial Learner Permit $56.50 $113.00

REAL ID Compliant Class B
Commercial License $56.50 $113.00

REAL ID Compliant Class C
Commercial Learner Permit $46.50 $93.00

REAL ID Compliant Class C
Commercial License $46.50 $93.00

REAL ID Compliant Class D
License $38.50 $77.00

L. A commercial learner permit may not be renewed one time for
a period of one hundred eighty (180) days. The cost for the renewed
permit shall be the same as for the original permit.

M. Notwithstanding the provisions of Section 1104 of this
title, of each fee charged pursuant to the provisions of subsections
J, K and L of this section shall be apportioned by Service Oklahoma
as follows:

1. Five Dollars and fifty cents ($5.50) of a 4-year license or
Eleven Dollars ($11.00) of an 8-year license shall be deposited to
the Trauma Care Assistance Revolving Fund created in Section 1-
2530.9 of Title 63 of the Oklahoma Statutes;

2. Six Dollars and seventy-five cents ($6.75) of a 4-year
license or Thirteen Dollars and fifty cents ($13.50) of an 8-year
license shall be deposited to the Department of Public Safety
Computer Imaging System Revolving Fund to be used solely for the
purpose of administration and maintenance of the computerized
imaging system of the Department through October 31, 2022.
Beginning November 1, 2022, Six Dollars and seventy-five cents

ENR. S. B. NO. 2184 Page 95
($6.75) of a 4-year license or Thirteen Dollars and fifty cents
($13.50) of an 8-year license shall be deposited to the Service
Oklahoma Computer Imaging System Revolving Fund to be used solely
for the purpose of administration and maintenance of the
computerized imaging system of Service Oklahoma;

3. Ten Dollars ($10.00) of a 4-year license or Twenty Dollars
($20.00) of an 8-year license shall be deposited to the Department
of Public Safety Revolving Fund for all original or renewal
issuances of licenses through October 31, 2022. Beginning November
1, 2022, Ten Dollars ($10.00) of a 4-year license or Twenty Dollars
($20.00) of an 8-year license shall be deposited to the Service
Oklahoma Revolving Fund for all original or renewal issuances of
licenses; and

4. Five Dollars ($5.00) of a 4-year license or Six Dollars
($6.00) of an 8-year license shall be deposited to the State Public
Safety Fund created in Section 2-147 of this title.

N. All original and renewal driver licenses shall expire as
provided in Section 6-115 of this title.

O. 1. Through May 31, 2025, any person sixty-two (62) to
sixty-four (64) years of age during the calendar year of issuance or
renewal of a Class D license or motorcycle endorsement shall be
charged the following prorated fee:

4-year 8-year

Age 62 $21.25 $42.50

Age 63 $17.50 $35.00

Age 64 $13.75 $27.50

2. Any person sixty-five (65) years of age or older during the
calendar year of issuance or renewal of a Class D license or
motorcycle endorsement shall not be charged a fee.

P. No person who has been honorably discharged from active
service in any branch of the Armed Forces of the United States or
Oklahoma National Guard and who has been certified by the United

ENR. S. B. NO. 2184 Page 96
States Department of Veterans Affairs, its successor or the Armed
Forces of the United States to be a disabled veteran in receipt of
compensation at the one-hundred-percent rate for a permanent
disability sustained through military action or accident resulting
from disease contracted while in such active service and registered
with the veterans registry created by the Oklahoma Department of
Veterans Affairs shall be charged a fee for the issuance,
replacement or renewal of an Oklahoma driver license; provided, that
if a veteran has been previously exempt from a fee pursuant to this
subsection, no registration with the veterans registry shall be
required.

Q. In accordance with the provisions of subsection G of this
section, Service Oklahoma is authorized to promulgate rules for the
issuance and renewal of driver licenses authorized pursuant to the
provisions of Sections 6-101 through 6-309 of this title; provided,
that no such rules applicable to the issuance or renewal of REAL ID
Noncompliant Driver Licenses shall create more stringent standards
than such rules applicable as of January 1, 2017, unless directly
related to a specific change in statutory law concerning standards
for REAL ID Noncompliant Driver Licenses. Applications, upon forms
approved by Service Oklahoma, for such licenses shall be handled, in
accordance with the provisions of subsection G of this section, by
the licensed operator; provided, Service Oklahoma is authorized to
assume these duties in any county of this state. Each licensed
operator accepting applications for driver licenses shall receive
Six Dollars ($6.00) for a 4-year REAL ID Noncompliant Driver License
or Twelve Dollars ($12.00) for an 8-year REAL ID Noncompliant Driver
License or Ten Dollars ($10.00) for a 4-year REAL ID Compliant
Driver License or Twenty Dollars ($20.00) for an 8-year REAL ID
Compliant Driver License to be deducted from the total collected for
each license or renewal application accepted through June 30, 2023.
Beginning July 1, 2022, and ending on June 30, 2023, each motor
license agent or licensed operator accepting applications for driver
licenses for individuals over the age of sixty-five (65) years or
for applications for drivers pursuant to subsection P of this
section shall receive Six Dollars ($6.00) for a 4-year driver
license or Twelve Dollars ($12.00) for an 8-year driver license to
be deducted daily by the motor license agent or licensed operator
receipts. Beginning July 1, 2023, these fees shall be retained by
the licensed operator pursuant to subsection E of Section 1141.1 of
this title. The fees received by the licensed operator, authorized

ENR. S. B. NO. 2184 Page 97
by this subsection, shall be used for operating expenses. The
amount retained pursuant to this subsection shall not be retained by
any state agency. The fees received by the licensed operator,
authorized by this subsection, shall be used for operating expenses.
For purposes of this subsection, “licensed operator” shall mean an
individual who obtains a license from the Service Oklahoma Operator
Board to operate a designated Service Oklahoma location and offers
third-party fulfillment of designated services to be rendered by
Service Oklahoma.

R. Notwithstanding the provisions of Section 1104 of this title
and subsection Q of this section and except as provided in
subsections H and M of this section, the first Sixty Thousand
Dollars ($60,000.00) of all monies collected pursuant to this
section shall be paid by the Oklahoma Tax Commission Service
Oklahoma to the State Treasurer to be deposited in the General
Revenue Fund of the State Treasury.

The next Five Hundred Thousand Dollars ($500,000.00) of monies
collected pursuant to this section shall be paid by the Tax
Commission Service Oklahoma to the State Treasurer to be deposited
each fiscal year under the provisions of this section to the credit
of the Department of Public Safety Restricted Revolving Fund for the
purpose of the Oklahoma Law Enforcement Telecommunications System.
All other monies collected in excess of Five Hundred Sixty Thousand
Dollars ($560,000.00) each fiscal year shall be apportioned as
provided in Section 1104 of this title, except as otherwise provided
in this section.

S. Service Oklahoma shall retain the images displayed on
licenses and identification cards issued pursuant to the provisions
of Sections 6-101 through 6-309 of this title which may be used
only:

1. By a law enforcement agency for purposes of criminal
investigations, missing person investigations or any law enforcement
purpose which is deemed necessary by the Commissioner of Public
Safety;

2. By the driver licensing agency of another state for its
official purpose; and

ENR. S. B. NO. 2184 Page 98
3. As provided in Section 2-110 of this title.

All agencies approved by the Oklahoma Law Enforcement
Telecommunications System (OLETS) or the National Law Enforcement
Telecommunications System (NLETS) to receive photographs or
computerized images may obtain them through OLETS or through NLETS.
Photographs or computerized images may be obtained by law
enforcement one inquiry at a time.

The computer system and related equipment acquired for this
purpose must conform to industry standards for interoperability and
open architecture. The Department of Public Safety may promulgate
rules to implement the provisions of this subsection.

T. No person may hold more than one state-issued or territory-
issued driver license or identification card from Oklahoma or any
other state or territory. Service Oklahoma shall not issue a driver
license to a person who has been previously issued a driver license
or identification card until such license or identification card has
been surrendered to Service Oklahoma by the applicant. Provided,
any person who holds both a driver license and identification card
from Oklahoma as of November 1, 2025, may continue to possess both
credentials until the first expiration of either credential. At
that time, the person shall be allowed to retain, replace, or renew
either the driver license or identification card and shall surrender
the second credential to Service Oklahoma. Service Oklahoma may
promulgate rules related to the issuance of replacement REAL ID
Compliant Driver Licenses in the event of loss or theft.

U. Beginning May 24, 2021, and ending on June 30, 2023, in
addition to the amounts provided in subsection Q of this section, a
licensed operator shall receive Five Dollars ($5.00) for each
processed application for a REAL ID Compliant 4-year Driver License
and Ten Dollars ($10.00) for each processed application for a REAL
ID Compliant 8-year Driver License. Any additional amounts provided
pursuant to this subsection shall not be retained by Service
Oklahoma.

SECTION 37. REPEALER 47 O.S. 2021, Section 6-101, as
last amended by Section 13, Chapter 310, O.S.L. 2023 (47 O.S. Supp.
2025, Section 6-101), is hereby repealed.

ENR. S. B. NO. 2184 Page 99
SECTION 38. REPEALER 47 O.S. 2021, Section 6-101, as
last amended by Section 2, Chapter 11, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-101), is hereby repealed.

SECTION 39. REPEALER 47 O.S. 2021, Section 6-101, as
last amended by Section 3, Chapter 171, O.S.L. 2025 (47 O.S. Supp.
2025, Section 6-101), is hereby repealed.

SECTION 40. AMENDATORY 47 O.S. 2021, Section 6-102, as
last amended by Section 1, Chapter 450, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-102), is amended to read as follows:

Section 6-102. A. A nonresident who is sixteen (16) years of
age or older may operate a motor vehicle in this state as authorized
by the class, restrictions, and endorsements specified on the
license, if the nonresident is:

1. Properly licensed in the home state or country to operate a
commercial or noncommercial motor vehicle and who has immediate
possession of a valid driver license issued by the home state or
country; or

2. A member of the Armed Forces of the United States or the
spouse or dependent of such member who has been issued and is in
possession of a valid driver license issued by an overseas component
of the Armed Forces of the United States.

B. A resident who is at least fifteen (15) years of age may
operate a vehicle in this state without a driver license, if the
resident is:

1. Operating a vehicle pursuant to subsection B of Section 6-
105 of this title; or

2. Taking the driving skills examination as required by Section
6-110 of this title, when accompanied by a driver license examiner
of Service Oklahoma or by a designated examiner approved and
certified by Service Oklahoma.

C. A resident who is at least thirteen and one-half (13 1/2)
years of age who will qualify for the permit to operate farm
vehicles as provided for in Section 6-105 of this title may operate

ENR. S. B. NO. 2184 Page 100
a vehicle in this state without a driver license, if the resident
is:

1. Operating a vehicle pursuant to subsection B of Section 6-
105 of this title; or

2. Taking the driving skills examination as required by Section
6-110 of this title, when accompanied by a driver license examiner
of Service Oklahoma or by a designated examiner approved and
certified by Service Oklahoma.

D. Any person, while in the performance of official duties, may
operate any class of motor vehicle if the person possesses any class
of valid Oklahoma driver license or a valid driver license issued by
another state, if the person is:

1. A member of the Armed Forces of the United States who is on
active duty;

2. A member of the military reserves, not including United
States reserve technicians;

3. A member of the National Guard who is on active duty,
including National Guard military technicians;

4. A member of the National Guard who is on part-time National
Guard training, including National Guard military technicians; or

5. A member of the United States Coast Guard who is on active
duty.

E. 1. The Executive Director of Service Oklahoma is hereby
authorized to adopt rules as may be necessary to enter into
reciprocity agreements with foreign countries. The rules shall
specify that the driver license standards of the foreign country
shall be comparable to those of this state. The rules shall also
require foreign drivers, who are operating a motor vehicle in
Oklahoma under such a reciprocity agreement, to comply with the
compulsory motor vehicle liability insurance and financial
responsibility laws of this state.

ENR. S. B. NO. 2184 Page 101
2. Service Oklahoma shall enter into a reciprocity agreement
for driver licenses with the country of Ireland.

F. When an automated driving system, as defined by Section 1701
of this title, installed on a motor vehicle is engaged, the
following shall apply:

1. The automated driving system is considered the driver or
operator, for the purpose of assessing compliance with applicable
traffic or motor vehicle laws, and shall be deemed to satisfy
electronically all physical acts required by a driver or operator of
the vehicle; and

2. The automated driving system is considered to be licensed to
operate the vehicle.

SECTION 41. REPEALER 47 O.S. 2021, Section 6-102, as
last amended by Section 1, Chapter 123, O.S.L. 2025 (47 O.S. Supp.
2025, Section 6-102), is hereby repealed.

SECTION 42. AMENDATORY 47 O.S. 2021, Section 6-105, as
last amended by Section 38, Chapter 452, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-105), is amended to read as follows:

Section 6-105. A. Unless a legal custodial parent or legal
guardian has filed an objection to licensure pursuant to Section 6-
103.1 of this title, any person under eighteen (18) years of age may
be permitted to operate:

1. A Class D motor vehicle under the graduated driver license
provisions prescribed in subsections B through E of this section;

2. A motorcycle under the provisions prescribed in subsection H
of this section; or

3. A farm vehicle under the provisions prescribed in subsection
I of this section.

B. Any person who is at least thirteen and one-half (13 1/2)
years of age who will qualify for the permit to operate farm
vehicles as provided for in subsection I of this section or fifteen
(15) years of age may drive during a session in which the driver is

ENR. S. B. NO. 2184 Page 102
being instructed in a driver education course, as set out in
subparagraphs a, b, c, d and e of paragraph 1 of subsection C of
this section, by a certified driver education instructor who is
seated in the right front seat of the motor vehicle.

C. Any person:

1. Who is at least fifteen and one-half (15 1/2) (15) years of
age and is currently receiving instruction in or has successfully
completed driver education. For purposes of this section, the term
“driver education” shall mean:

a. a prescribed secondary school driver education course,
as provided for in Sections 19-113 through 19-121 19-
123 of Title 70 of the Oklahoma Statutes,

b. a driver education course, certified by Service
Oklahoma, from a parochial, private, or other
nonpublic secondary school,

c. a commercial driver training course, as defined by
Sections 801 through 808 of this title,

d. a parent-taught driver education course, certified by
Service Oklahoma, in conjunction with the Department
of Public Safety. Service Oklahoma shall promulgate
rules for any parent-taught driver education course,
or

e. a driver education course certified by a state other
than Oklahoma; or

2. Who is at least sixteen (16) years of age,

may, upon successfully passing all parts of the driver license
examination administered by Service Oklahoma, or an approved written
examination proctor, except the driving examination, be issued a
learner permit which will grant the permittee the privilege to
operate a Class D motor vehicle upon the public highways only
between the hours of 5:00 a.m. and 10:00 p.m. and while accompanied
by a licensed driver who is at least twenty-one (21) years of age
and who is actually occupying a seat beside the permittee; provided,

ENR. S. B. NO. 2184 Page 103
the written examination for a learner permit may be waived by
Service Oklahoma upon verification that the person has successfully
completed driver education.

D. 1. Any person:

a. who has applied for, been issued, and has possessed a
learner permit for a minimum of one hundred eighty
(180) days,

b. whose custodial legal parent or legal guardian
certifies to Service Oklahoma by sworn affidavit that
the person has received a minimum of fifty (50) hours
of actual behind-the-wheel training, of which at least
ten (10) hours of such training was were at night,
from a licensed driver who was at least twenty-one
(21) years of age and who was properly licensed to
operate a Class D motor vehicle for a minimum of two
(2) years, and

c. who has completed a free course approved by the
Oklahoma Department of Transportation on teen driver
work zone and first responder safety, and

d. who is at least sixteen (16) years of age,

may be issued an intermediate Class D license upon successfully
passing all parts of the driver license examinations administered by
Service Oklahoma; provided, the written examination, if it has not
previously been administered or waived, may be waived by Service
Oklahoma upon verification that the person has successfully
completed driver education or the driving examination may be waived
by Service Oklahoma upon successful passage of the examination
administered by a certified designated examiner, as provided for in
Section 6-110 of this title. However, notwithstanding the date of
issuance of the learner permit, if the person has been convicted of
a traffic offense which is reported on the driving record of that
person, the time period specified in subparagraph a of this
paragraph shall be recalculated to begin from the date of conviction
for the traffic offense, and must elapse before that person may be
issued an intermediate Class D license. If the person has been
convicted of more than one traffic offense which is reported on the

ENR. S. B. NO. 2184 Page 104
driving record of that person, the time period specified in
subparagraph a of this paragraph shall be recalculated to begin from
the most recent date of conviction, and must elapse before that
person may be issued an intermediate Class D license.

2. A person who has been issued an intermediate Class D license
under the provisions of this subsection:

a. shall be granted the privilege to operate a Class D
motor vehicle upon the public highways:

(1) only between the hours of 5:00 a.m. and 10:00
p.m., except for driving to and from work,
school, school activities, and church activities,
or

(2) at any time, if a licensed driver who is at least
twenty-one (21) years of age is actually
occupying a seat beside the intermediate Class D
licensee, or if the intermediate Class D licensee
is a farm or ranch resident, and is operating a
motor vehicle while engaged in farming or
ranching operations outside the limits of a
municipality, or driving to and from work,
school, school activities, or church activities,
and

b. shall not operate a motor vehicle with more than one
passenger unless:

(1) all passengers live in the same household as the
custodial legal parent or legal guardian, or

(2) a licensed driver at least twenty-one (21) years
of age is actually occupying a seat beside the
intermediate Class D licensee.

E. Any person who has been issued an intermediate Class D
license for a minimum of:

1. One (1) year; or

ENR. S. B. NO. 2184 Page 105
2. One hundred eighty (180) days, if the person has completed
both the driver education and the parent-certified behind-the-wheel
training provisions of subparagraph b of paragraph 1 of subsection D
of this section,

may be issued a Class D license. However, notwithstanding the date
of issuance of the Class D license, if the person has been convicted
of a traffic offense which is reported on the driving record of that
person, the time periods specified in paragraph 1 or 2 of this
subsection, as applicable, shall be recalculated to begin from the
date of conviction for the traffic offense, and must elapse before
that person may be issued a Class D license. If the person has been
convicted of more than one traffic offense which is reported on the
driving record of that person, the time periods specified in
paragraph 1 or 2 of this subsection, as applicable, shall be
recalculated to begin from the most recent date of conviction, and
must elapse before that person may be issued a Class D license.

F. Learner permits and intermediate Class D licenses shall be
issued for the same period as all other driver licenses. The
licenses may be suspended or canceled at the discretion of the
Department, with notice to Service Oklahoma for violation of
restrictions, for failing to give the required or correct
information on the application, for knowingly giving false or
inaccurate information on the application or any subsequent
documentation related to the granting of driving privileges, for
using a hand-held electronic device while operating a motor vehicle
for non-life-threatening emergency purposes or for violation of any
traffic laws of this state pertaining to the operation of a motor
vehicle.

G. Service Oklahoma shall promulgate rules establishing
procedures for removal of learner permit and intermediate Class D
license restrictions from the permit or license upon the permittee
or licensee qualifying for a less restricted or an unrestricted
license.

H. Any person fourteen (14) years of age or older may apply for
a restricted Class D license with a motorcycle-only restriction.
After the person has successfully passed all parts of the motorcycle
examination other than the driving examination, has successfully
completed a certified state-approved motorcycle basic rider course

ENR. S. B. NO. 2184 Page 106
approved by the Department of Public Safety, in conjunction with
Service Oklahoma, and has met all requirements provided for in the
rules of the Department and Service Oklahoma, Service Oklahoma shall
issue to the person a restricted Class D license with a motorcycle-
only restriction which shall grant to the person, while having the
license in the person’s immediate possession, the privilege to
operate a motorcycle or motor-driven cycle:

1. With a piston displacement not to exceed three hundred cubic
centimeters (300 cc) or a sixteen and eight-tenths (16.8) kilowatt
electric power source;

2. Between the hours of 4:30 a.m. to 9:00 p.m. only;

3. While wearing approved protective headgear; and

4. While accompanied by and receiving instruction from any
person who is at least twenty-one (21) years of age and who is
properly licensed pursuant to the laws of this state to operate a
motorcycle or motor-driven cycle, and who has visual contact with
the restricted licensee.

The restricted licensee may apply on or after thirty (30) days
from date of issuance of the restricted Class D license with a
motorcycle-only restriction to have the restriction of being
accompanied by a licensed driver removed by successfully completing
the driving portion of an examination.

The written examination and driving examination for a restricted
Class D license with a motorcycle-only endorsement shall be waived
by Service Oklahoma upon verification that the person has
successfully completed a certified state-approved motorcycle basic
rider course approved by the Department and Service Oklahoma.

I. 1. Any person who is less than seventeen (17) years of age
but is at least fourteen (14) years of age and who resides upon a
farm in this state or is employed for compensation upon a farm in
this state may apply to Service Oklahoma for a farm permit
authorizing such person, while possessing the permit, to operate any
Class D motor vehicle.

ENR. S. B. NO. 2184 Page 107
2. a. A farm permit shall entitle the licensee, who is at
least fourteen (14) years of age but less than sixteen
(16) years of age, to operate the appropriate motor
vehicles at any time:

(1) while going to or from or in connection with any
farm job, employment, or other farm-related work,

(2) on days while school is in session, over the most
direct and accessible route between the
licensee’s residence and school of enrollment for
the purpose of school attendance; provided, that
the privilege shall only extend to those
licensees who reside on a farm and commute
directly from their place of residence to the
school in which they are enrolled, or

(3) when the licensee is operating a passenger car at
any time when accompanied by an adult who is the
holder of a valid commercial driver license,
Class A, B, C, or D driver license and who is
actually occupying a seat beside the driver.

b. For a period of six (6) months, a farm permit shall
entitle the licensee who is at least sixteen (16)
years of age to operate the appropriate motor vehicles
at any time:

(1) from 5:00 a.m. to 9:00 p.m.,

(2) while going to or from or in connection with any
farm job, employment, or other farm-related work,

(3) while going to or from authorized school
activities,

(4) while going directly to or from any religious
worship service held by a religious organization,
or

(5) while the licensee is operating a passenger car
at any time while accompanied by an adult who is

ENR. S. B. NO. 2184 Page 108
the holder of a valid commercial driver license,
Class A, B, or C driver license, and who is
actually occupying a seat beside the driver.

After such six-month period, if the licensee has complied with the
provisions of this subsection, such farm permit shall entitle the
licensee to operate the appropriate motor vehicles at any time
without the restrictions required by this subsection.

3. A farm permit shall be issued only if:

a. the applicant can prove that such applicant resides or
works on a farm by submitting the signed affidavit of
either a parent or guardian stating that the applicant
lives on a farm,

b. the applicant has successfully completed the
examination requirements in Section 6-110 of this
title, and

c. the applicant does not live on a farm but works on a
farm and the applicant submits the signed affidavit of
the applicant’s employer and parent or guardian
attesting to such employment.

4. Any licensee issued a farm permit under this subsection:

a. who is less than sixteen (16) years of age shall not
operate any motor vehicle with nonsibling minor
passengers,

b. who is at least sixteen (16) years of age, for a
period of six (6) months after reaching sixteen (16)
years of age, shall not operate any motor vehicle with
more than one passenger who is less than eighteen (18)
years of age and who is not a member of the licensee’s
immediate family, or

c. who is at least fourteen (14) years of age, but less
than sixteen (16) years of age, shall not operate any
motor vehicle on interstate or turnpike highway
systems, nor shall a licensee operate a motor vehicle

ENR. S. B. NO. 2184 Page 109
within the limits of a city with a population in
excess of one hundred thousand (100,000) persons
according to the latest Federal Decennial Census.

Any conviction for violating this paragraph shall be construed as a
moving traffic violation. Service Oklahoma may, in its discretion,
suspend the permit of an individual for violation of this paragraph.

5. Any licensee issued a farm permit under this subsection
shall not operate a wireless communication device while driving a
motor vehicle, except that a licensee may operate a wireless
communication device while driving a motor vehicle to report illegal
activity or to summon medical or other emergency help.

6. As used in this subsection, “farm” means any parcel of land
for which the owner has an agricultural exemption permit issued by
the Oklahoma Tax Commission.

7. a. A farm permit issued under this subsection is subject
to suspension or revocation in the same manner as any
other driver license.

b. A farm permit may be suspended in accordance with
Section 6-113 of this title for any violation of
restrictions under this subsection.

c. Service Oklahoma shall suspend the farm permit upon
receiving satisfactory evidence that the licensee has
been involved in two or more accidents chargeable to
the licensee and such suspended license shall not be
reinstated for one (1) year.

8. Any licensee issued a farm permit under this subsection
shall provide, prior to reaching sixteen (16) years of age, a signed
affidavit of either a parent or guardian stating that the applicant
has completed at least fifty (50) hours of adult-supervised driving
with at least ten (10) of those hours being at night. The adult-
supervised driving required by this paragraph shall be conducted by
an adult who is at least twenty-one (21) years of age and is the
holder of a valid commercial driver license, Class A, B, C, or D
driver license. Evidence of failure of any licensee who was
required to complete the fifty (50) hours of adult-supervised

ENR. S. B. NO. 2184 Page 110
driving under this subsection shall not be admissible in any action
for the purpose of determining any aspect of comparative negligence
or mitigation of damages.

9. Any licensee issued a farm permit under this subsection who:

a. is under sixteen (16) years of age and is convicted of
two or more moving traffic violations committed on
separate occasions shall not be eligible to receive a
driver license which is not restricted, in accordance
with the provisions of subparagraph a of paragraph 2
of this subsection, until the person reaches seventeen
(17) years of age,

b. is at least sixteen (16) years of age but less than
seventeen (17) years of age and is convicted of two or
more moving traffic violations committed on separate
occasions shall not be eligible to receive a driver
license which is not restricted, in accordance with
the provisions of subparagraph b of paragraph 2 of
this subsection, until the person reaches eighteen
(18) years of age, or

c. fails to provide the affidavit required under
paragraph 8 of this subsection shall not be eligible
to receive a driver license which is not restricted,
in accordance with the provisions of subparagraph a of
paragraph 2 of this subsection, until the person
provides such affidavit to Service Oklahoma or the
person reaches seventeen (17) years of age, whichever
occurs first.

J. As used in this section:

1. “Hand-held “Handheld electronic device” means a mobile
telephone or electronic device with which a user engages in a
telephone call, plays or stores media, including but not limited to
music and video, or sends or reads a text message while requiring
the use of at least one hand; and

2. “Using a hand-held handheld electronic device” means
engaging any function on an electronic device.

ENR. S. B. NO. 2184 Page 111

K. All driver education courses provided for in paragraph 1 of
subsection C of this section shall include education regarding the
dangers of texting while driving and the effects of being under the
influence of alcohol or other intoxicating substance while driving.

SECTION 43. REPEALER 47 O.S. 2021, Section 6-105, as
last amended by Section 2, Chapter 450, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-105), is hereby repealed.

SECTION 44. REPEALER 47 O.S. 2021, Section 6-105, as
last amended by Section 3, Chapter 11, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-105), is hereby repealed.

SECTION 45. AMENDATORY 47 O.S. 2021, Section 6-105.3, as
last amended by Section 4, Chapter 330, O.S.L. 2025 (47 O.S. Supp.
2025, Section 6-105.3), is amended to read as follows:

Section 6-105.3. A. In addition to the licenses to operate
motor vehicles, Service Oklahoma may issue cards to Oklahoma
residents for purposes of identification only. The identification
cards shall be issued, renewed, replaced, canceled and denied in the
same manner as driver licenses in this state. Provided, any person
who holds both a driver license and identification card from
Oklahoma as of November 1, 2025, may continue to possess both
credentials until the first expiration of either credential. At
that time, the person shall be allowed to retain, replace, or renew
either the driver license or identification card and shall surrender
the second credential to Service Oklahoma. A licensee whose record
reflects a notation of the person’s proof of legal presence,
verified by the U.S. Department of Homeland Security, or proof of
U.S. citizenship, may obtain a REAL ID Compliant Identification Card
or a Noncompliant Identification Card from a licensed operator or
Service Oklahoma, regardless of the status of the license held by
the licensee. Provided, the licensee must comply with all REAL ID
documentation requirements to obtain a REAL ID Compliant
Identification Card. A person shall not apply for or possess more
than one state-issued or territory-issued REAL ID Compliant
Identification Card pursuant to the provisions of Section 6-101 of
this title.

ENR. S. B. NO. 2184 Page 112
The application for an identification card by any person under
the age of eighteen (18) years shall be signed and verified by a
custodial legal parent or legal guardian, either in person before a
person authorized to administer oaths or electronically if
completing an online application, or a notarized affidavit signed by
a custodial legal parent or legal guardian submitted before a person
authorized to administer oaths by the person under the age of
eighteen (18) years with the application. Provided, that persons
under eighteen (18) years of age who are homeless children and
youth, as defined in Section 600 of Title 10 of the Oklahoma
Statutes and verified as such through the process established in
Section 601.6d of Title 10 of the Oklahoma Statutes, shall be
allowed to apply for a REAL ID Noncompliant Identification Card,
which shall be valid for a period of four (4) years from the month
of issuance, without signature of their parent or legal guardian.
Except as otherwise provided in this section, the identification
cards shall be valid for a period of either four (4) years from the
month of issuance or eight (8) years from the month of issuance;
however, the REAL ID Noncompliant identification cards issued to
persons sixty-five (65) years of age or older shall be valid
indefinitely from the month of issuance.

B. 1. The Department of Corrections shall coordinate with
Service Oklahoma to provide REAL ID Noncompliant Identification
Cards to all inmates who do not have a current state-issued
identification card or driver license upon their release from
custody. The identification cards shall be issued, replaced,
canceled and denied in the same manner as driver licenses in this
state.

2. Service Oklahoma shall allow the use of a certified copy of
a birth certificate coupled with a Department of Corrections-issued
consolidated record card to serve as a valid form of photo
identification documentation to obtain a REAL ID Noncompliant
Identification Card.

3. REAL ID Noncompliant Identification Cards issued with a
consolidated record card from the Department of Corrections for
inmates shall be valid for a period of four (4) years from the month
of issuance for an allowable fee to be determined by Service
Oklahoma and are nonrenewable and nontransferable.

ENR. S. B. NO. 2184 Page 113
4. The fee charged for the issuance or replacement of a REAL ID
Noncompliant Identification Card pursuant to this subsection shall
be deposited in the Department of Public Safety Revolving Fund
through October 31, 2022. Beginning November 1, 2022, this fee
shall be deposited in the Service Oklahoma Revolving Fund.
Provided, however, REAL ID Noncompliant Identification Cards issued
to individuals required to register pursuant to the Sex Offenders
Registration Act shall only be valid for a period of one (1) year.
No person sixty-five (65) years of age or older shall be charged a
fee for a REAL ID Noncompliant Identification Card.

5. Service Oklahoma is authorized to promulgate rules and
procedures to implement the provisions of this subsection.

C. No person shall hold more than one state-issued or
territory-issued driver license or identification card, as defined
in subsection G of Section 6-101 of this title. Service Oklahoma
shall not issue an identification card to any applicant who has been
previously issued a driver license or identification card unless
such license or identification card has been surrendered to Service
Oklahoma by the applicant. Provided, any person who holds both a
driver license and identification card from Oklahoma as of November
1, 2025, may continue to possess both credentials until the first
expiration of either credential. At that time, the person shall be
allowed to retain, replace, or renew either the driver license or
identification card and shall surrender the second credential to
Service Oklahoma. Service Oklahoma may promulgate rules related to
the issuance of replacement REAL ID Compliant Identification Cards
in the event of loss or theft.

D. The fee charged for the issuance or renewal of a REAL ID
Compliant Identification Card shall be Twenty-five Dollars ($25.00)
for a 4-year card and Fifty Dollars ($50.00) for an 8-year card.
The fee charged for the issuance or renewal of a REAL ID
Noncompliant Identification Card pursuant to this section shall be
Twenty-five Dollars ($25.00) for a 4-year card and Fifty Dollars
($50.00) for an 8-year card; however, no person sixty-five (65)
years of age or older, or one hundred percent (100%) disabled
veteran described in subsection P of Section 6-101 of this title, or
persons who are homeless children and youth as defined in Section
600 of Title 10 of the Oklahoma Statutes and verified through the
process established in Section 601.6d of Title 10 of the Oklahoma

ENR. S. B. NO. 2184 Page 114
Statutes shall be charged a fee for an identification card. Of each
fee charged pursuant to the provisions of this subsection:

1. Seven Dollars ($7.00) of a 4-year card and Fourteen Dollars
($14.00) of an 8-year card shall be apportioned as provided in
Section 1104 of this title;

2. Three Dollars ($3.00) of a 4-year card and Six Dollars
($6.00) of an 8-year card shall be credited to the Department of
Public Safety Computer Imaging System Revolving Fund to be used
solely for the purpose of the administration and maintenance of the
computerized imaging system of the Department through October 31,
2022. Beginning November 1, 2022, Three Dollars ($3.00) of a 4-year
card and Six Dollars ($6.00) of an 8-year card shall be credited to
the Service Oklahoma Computer Imaging System Revolving Fund to be
used solely for the purpose of administration and maintenance of the
computerized imaging system of Service Oklahoma;

3. Ten Dollars ($10.00) of a 4-year card and Twenty Dollars
($20.00) of an 8-year card shall be deposited in the Department of
Public Safety Revolving Fund through October 31, 2022. Beginning
November 1, 2022, this fee shall be deposited in the Service
Oklahoma Revolving Fund;

4. Three Dollars ($3.00) of a 4-year card and Six Dollars
($6.00) of an 8-year card shall be deposited to the State Public
Safety Fund created in Section 2-147 of this title; and

5. Two Dollars ($2.00) for a 4-year card and Four Dollars
($4.00) for an 8-year card of the fee authorized by this subsection
related to the issuance or renewal of an identification card by a
licensed operator that does process approved applications or
renewals for REAL ID Compliant and REAL ID Noncompliant Driver
Licenses or Identification Cards shall be retained by the licensed
operator through June 30, 2023. Beginning July 1, 2023, these
monies shall be retained by the licensed operator pursuant to
subsection E of Section 1141.1 of this title.

E. The fee charged for replacement of a REAL ID Compliant
Identification Card, or REAL ID Noncompliant Identification Card,
shall be Twenty-five Dollars ($25.00); however, no person sixty-five
(65) years of age or older shall be charged a fee for an

ENR. S. B. NO. 2184 Page 115
identification card replacement. Of each fee charged pursuant to
the provisions of this subsection:

1. Seven Dollars ($7.00) shall be apportioned as provided in
Section 1104 of this title;

2. Three Dollars ($3.00) shall be credited to the Department of
Public Safety Computer Imaging System Revolving Fund to be used
solely for the purpose of the administration and maintenance of the
computerized imaging system of the Department through October 31,
2022. Beginning November 1, 2022, Three Dollars ($3.00) shall be
credited to the Service Oklahoma Computer Imaging System Revolving
Fund to be used solely for the purpose of administration and
maintenance of the computerized imaging system of Service Oklahoma;

3. Ten Dollars ($10.00) shall be deposited in the Department of
Public Safety Revolving Fund through October 31, 2022. Beginning
November 1, 2022, this fee shall be deposited in the Service
Oklahoma Revolving Fund;

4. Three Dollars ($3.00) shall be deposited to the State Public
Safety Fund created in Section 2-147 of this title; and

5. Two Dollars ($2.00) of the fee authorized by this subsection
related to the replacement of an identification card by a licensed
operator that does process approved applications or renewals for
REAL ID Compliant or REAL ID Noncompliant Driver Licenses or
Identification Cards shall be retained by the licensed operator
through June 30, 2023. Beginning July 1, 2023, these monies shall
be retained by the licensed operator pursuant to subsection E of
Section 1141.1 of this title.

F. The Oklahoma Tax Commission is hereby authorized to
reimburse, from funds available to that agency, each licensed
operator issuing an identification card to a person sixty-five (65)
years of age or older, an amount not to exceed One Dollar ($1.00)
for each card or driver license so issued through June 30, 2023.
The Tax Commission shall develop procedures for claims for
reimbursement.

G. Notwithstanding any other provision of law, when a person
makes application for a new identification card, or makes

ENR. S. B. NO. 2184 Page 116
application to renew an identification card, and the person has been
convicted of, or received a deferred judgment for, any offense
required to register pursuant to the Sex Offenders Registration Act,
the identification card shall be valid for a period of one (1) year
from the month of issuance, but may be renewed yearly during the
time the person is subject to registration on the Sex Offender
Registry. The cost for such identification card shall be the same
as for other identification cards and renewals.

H. Nothing in this section requires or authorizes the
Department of Public Safety Service Oklahoma to issue a REAL ID
Noncompliant Identification Card without the documentation required
by the provisions of paragraph 9 of subsection A of Section 6-103 of
this title.

SECTION 46. REPEALER 47 O.S. 2021, Section 6-105.3, as
last amended by Section 4, Chapter 11, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-105.3), is hereby repealed.

SECTION 47. REPEALER 47 O.S. 2021, Section 6-105.3, as
last amended by Section 1, Chapter 101, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-105.3), is hereby repealed.

SECTION 48. REPEALER 47 O.S. 2021, Section 6-105.3, as
last amended by Section 3, Chapter 315, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-105.3), is hereby repealed.

SECTION 49. AMENDATORY 47 O.S. 2021, Section 6-110, as
last amended by Section 4, Chapter 450, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-110), is amended to read as follows:

Section 6-110. A. 1. Service Oklahoma shall establish
procedures to ensure every applicant for an original Class A, B, C
or D license and for any endorsements thereon is examined by Service
Oklahoma, or an approved written examination proctor, except as
otherwise provided in Section 6-101 et seq. of this title or as
provided in paragraph 2 of this subsection or in subsections D and E
of this section. Service Oklahoma is authorized to approve and
enter into agreements with third parties including, but not limited
to, public school districts, technology center districts overseen by
the Oklahoma Department of Career and Technology Education,
institutions of higher education, or commercial driver training

ENR. S. B. NO. 2184 Page 117
schools, to act as approved written examination proctors with regard
to any written examination required by this section. The
examination shall include a test of the applicant’s:

a. eyesight,

b. ability to read and understand highway signs
regulating, warning and directing traffic,

c. knowledge of the traffic laws of this state including
a portion on bicycle and motorcycle safety, and

d. ability, by actual demonstration, to exercise ordinary
and reasonable control in the operation of a motor
vehicle. The actual demonstration shall be conducted
in the type of motor vehicle for the class of driver
license being applied for.

The Department of Public Safety, in conjunction with Service
Oklahoma, may create a knowledge test that may be taken on the
Internet by an applicant applying for a Class D license.

Any licensee seeking to apply for a driver license of another class
which is not covered by the licensee’s current driver license shall
be considered an applicant for an original license for that class.

2. Service Oklahoma shall have the authority to waive the
requirement of any part of the examination required in paragraph 1
of this subsection for those applicants whose driving record meets
the standards set by the Department of Public Safety and surrender
either of the following:

a. a valid unexpired driver license issued by any state
or country for the same type or types of vehicles, or

b. an expired driver license that:

(1) is not expired more than six (6) months past the
expiration date listed on the driver license, and

(2) is not a Class A, B or C commercial driver
license or commercial driver license permit.

ENR. S. B. NO. 2184 Page 118

3. Service Oklahoma shall accept skills test results from
another state for Class A, B or C license applicants who have
successfully completed commercial motor vehicle driver training in
that state and successfully passed the skills test in that state;
provided, Service Oklahoma shall not accept skills test results from
another state when the applicant has not successfully completed
commercial motor vehicle driver training in that state. Nothing in
this section shall be construed to prohibit Service Oklahoma from
administering the skills test to any applicant who has successfully
completed commercial vehicle driver training in another state.

4. All applicants requiring a hazardous materials endorsement
shall be required, for the renewal of the endorsement, to
successfully complete the examination and to submit to a security
threat assessment performed by the Transportation Security
Administration of the Department of Homeland Security as required by
and pursuant to 49 C.F.R., Part 1572, which shall be used to
determine whether the applicant is eligible for renewal of the
endorsement pursuant to federal law and regulation.

5. Service Oklahoma, or an approved written examination
proctor, shall give the complete examination as provided for in this
section within thirty (30) days from the date the application is
received, and the examination shall be given at a location within
one hundred (100) miles of the residence of the applicant. Service
Oklahoma shall make every effort to make the examination locations
and times convenient for applicants. Service Oklahoma shall
consider giving the examination at any public or private site, if
economically feasible and practicable, and if Service Oklahoma and
the owner or the governing body agree.

B. Any person holding a valid Oklahoma Class D license or
provisional driver license pursuant to Section 6-212 of this title
and applying for a Class A, B or C commercial license shall be
required to successfully complete all examinations as required for
the specified class. Failure to submit to Service Oklahoma
federally required medical certification information pursuant to 49
C.F.R., Part 391.41 et seq. shall result in an automatic downgrade
of a commercial license to a Class D license. Provided, however,
once the required medical certification information has been
received by Service Oklahoma, the license shall be reinstated to the

ENR. S. B. NO. 2184 Page 119
classification of the commercial license prior to the downgrade and
the holder of such a license shall not be required to reapply.

C. Except as provided in subsection E of Section 6-101 of this
title, any person holding a valid Oklahoma Class A, B or C
commercial license shall, upon time for renewal thereof, be entitled
to a Class D license without any type of testing or examination,
except for any endorsements thereon as otherwise provided for by
Section 6-110.1 of this title.

D. 1. Any certified driver education instructor who is
currently an operator or an employee of a commercial driver training
school in this state or, any driver education instructor employed by
any school district in this state, or any licensed operator or an
employee of a licensed operator shall be eligible to apply to be a
designated examiner of Service Oklahoma for the purposes of
administering the Class D driving skills portion of the Oklahoma
driving examination to any person who is eligible to take the
Oklahoma driving examination including, but not limited to, a person
who has been issued a learner permit or farm permit. Service
Oklahoma shall to the maximum extent possible accept electronic
signatures for all applications to be a designated examiner.

2. The Department of Public Safety, in conjunction with Service
Oklahoma, shall adopt a curriculum of required courses and training
to be offered to applicants who are qualified to apply to be a
designated examiner. The courses and training for certification
shall meet the same standards as required for driver examiners of
Service Oklahoma. Within thirty (30) days of the effective date of
this act, and by October 1 of each subsequent year, Service Oklahoma
shall publish a schedule for the subsequent calendar year of courses
and trainings which shall occur no less than twice per calendar
year. Service Oklahoma may schedule additional courses and
trainings based on demand. Service Oklahoma shall disclose how many
slots are available for each course or training and any restrictions
on how those slots may be allocated at the time of publishing the
schedule.

3. Each person applying to be a designated examiner shall be
required to pay an initial designated examiner certification fee of
One Thousand Dollars ($1,000.00). Upon successful completion of
training prescribed by paragraph 2 of this subsection, the person

ENR. S. B. NO. 2184 Page 120
shall be required to pay an annual designated examiner certification
fee of Five Hundred Dollars ($500.00). If an applicant for the
designated examiner program is employed by an Oklahoma public school
system that offers driver education, and he or she administers the
skills test only to students enrolled in a public school driver
education program, the certification fee may be waived by Service
Oklahoma. Each designated examiner certification shall expire on
the last day of the calendar year and may be renewed upon
application to Service Oklahoma. The designated examiner
certification fees collected by Service Oklahoma pursuant to this
subsection shall be deposited to the credit of the Department of
Public Safety Restricted Revolving Fund to be used for the purposes
of this subsection, through October 31, 2022. Beginning November 1,
2022, the designated examiner certification fees collected by
Service Oklahoma pursuant to this subsection shall be deposited to
the credit of the Service Oklahoma Revolving Fund. No designated
examiner certification fee shall be refunded in the event that
certification is denied, suspended or revoked.

4. A designated examiner may charge a fee for each Class D
driving skills examination given, whether the person being examined
passes or fails the examination.

5. Service Oklahoma shall conduct an annual complete nationwide
criminal history background check on require each designated
examiner and a complete nationwide criminal history background check
on each designated examiner applicant and driver education
instructor applicant to submit to an electronic national criminal
history record check pursuant to Section 150.9 of Title 74 of the
Oklahoma Statutes. The fees for the background record check shall
be borne by the designated examiner or, designated examiner
applicant, driver education instructor, or driver education
instructor applicant.

6. The Department of Public Safety, in conjunction with Service
Oklahoma, shall promulgate rules to implement and administer the
provisions of this subsection.

E. 1. Upon application and approval of Service Oklahoma, any
public or private commercial truck driving school that has or
maintains a program instructing students for a Class A, B or C
license, public transit agency, state, county or municipal

ENR. S. B. NO. 2184 Page 121
government agency in this state, such as local school districts, the
Oklahoma Department of Career and Technology Education, or
institutions of higher education, or a private entity, shall be
authorized to hire or employ designated examiners approved by
Service Oklahoma to be third-party examiners of the Class A, B or C
driving skills portion and/or knowledge written portion, pursuant to
subsection A of this section, of the Oklahoma driving examination.
All designated examiners must successfully have completed the
courses and training as outlined in paragraph 2 of this subsection.
Service Oklahoma shall be required to approve at least one public
transit agency that has or maintains a program instructing students
for a Class A, B or C license to hire or employ third-party
examiners pursuant to this section. It shall be permissible for any
public transit agency operating in this state to utilize the third-
party examiners hired or employed by a public transit agency
approved by Service Oklahoma.

2. The Department of Public Safety, in conjunction with Service
Oklahoma, shall adopt a curriculum of required courses and training
to be offered to third-party examiners. The courses and training
for certification shall meet the same standards as required for
commercial driver examiners of Service Oklahoma.

3. Service Oklahoma shall require each third-party examiner
applicant and commercial school driver education instructor
applicant to submit to an electronic national criminal history
record check pursuant to Section 150.9 of Title 74 of the Oklahoma
Statutes. On or before December 1, 2022, Service Oklahoma shall
require each third-party examiner or commercial school driver
education instructor to submit to an electronic national criminal
history record check pursuant to Section 150.9 of Title 74 of the
Oklahoma Statutes. The fees for the background check shall be borne
by the third-party examiner, third-party examiner applicant,
commercial school driver education instructor or commercial school
driver education instructor applicant.

F. Service Oklahoma shall promulgate rules to:

1. Implement and administer the provisions of this section
based on requirements set forth in Section 383.75 of Title 49 of the
Code of Federal Regulations;

ENR. S. B. NO. 2184 Page 122
2. Establish a process to inform any school, public transit
agency, examiner, or state, county or municipal government agency,
who has been denied, within forty-five (45) days from the denial;

3. Create an appeal process for any school, public transit
agency, examiner, or state, county or municipal government agency
denied; and

4. If the initial application for approval was denied, limit
the number of times an individual school, public transit agency,
individual examiner applicant, or state, county or municipal
government agency may reapply in a calendar year to two
reapplications.

SECTION 50. REPEALER 47 O.S. 2021, Section 6-110, as
last amended by Section 44, Chapter 452, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-110), is hereby repealed.

SECTION 51. REPEALER 47 O.S. 2021, Section 6-110, as
last amended by Section 6, Chapter 11, O.S.L. 2024 (47 O.S. Supp.
2025, Section 6-110), is hereby repealed.

SECTION 52. AMENDATORY 47 O.S. 2021, Section 6-111, as
last amended by Section 2, Chapter 310, O.S.L. 2025 (47 O.S. Supp.
2025, Section 6-111), is amended to read as follows:

Section 6-111. A. 1. Service Oklahoma shall, upon payment of
the required fee, issue to every applicant qualifying therefor a
Class A, B, C or D driver license or identification card as applied
for, which license or card shall bear thereon a distinguishing
alphanumeric identification assigned to the licensee or cardholder,
date of issuance and date of expiration of the license or card, the
full legal name, signature or computerized signature, date of birth,
residence address, unless specified as an exception in 6 C.F.R.,
Section 37.17, sex, a computerized color image of the licensee or
cardholder taken in accordance with Service Oklahoma rules and
security features as determined by Service Oklahoma. The image
shall depict a full front unobstructed view of the entire face of
the licensee or cardholder; provided, a commercial learner permit
shall not bear the image of the licensee. When any person is issued
both a driver license and an identification card, Service Oklahoma

ENR. S. B. NO. 2184 Page 123
shall ensure the information on both the license and the card are
the same, unless otherwise provided by law.

2. A driver license or identification card issued by Service
Oklahoma on or after March 1, 2004, shall bear thereon the county of
residence of the licensee or cardholder.

3. Service Oklahoma may cancel the distinguishing number, when
that distinguishing number is another person’s Social Security
number, assign a new distinguishing alphanumeric identification, and
issue a new license or identification card without charge to the
licensee or cardholder.

4. Service Oklahoma may promulgate rules for inclusion of the
height and a brief description of the licensee or cardholder on the
face of the card or license identifying the licensee or cardholder
as deaf or hard-of-hearing.

5. It is unlawful for any person to apply, adhere, or otherwise
attach to a driver license or identification card any decal,
sticker, label, or other attachment. Any law enforcement officer is
authorized to remove and dispose of any unlawful decal, sticker,
label, or other attachment from the driver license of a person. The
law enforcement officer, the employing agency of the officer,
Service Oklahoma, and the State of Oklahoma shall be immune from any
liability for any loss suffered by the licensee, cardholder, or the
owner of the decal, sticker, label, or other attachment caused by
the removal and destruction of the decal, sticker, label, or other
attachment. Nothing in this section shall prohibit Service Oklahoma
from adopting, applying, adhering, or otherwise attaching decals,
stickers, labels, or other attachments to a driver license or
identification card.

6. Service Oklahoma may develop by rule a procedure which
complies with the provisions of subsection G of Section 6-101 of
this title whereby a person may apply for a renewal or replacement
Oklahoma Class D license or Oklahoma identification card.

B. 1. Service Oklahoma may issue or authorize the issuance of
a temporary permit or license to an applicant for a driver license
permitting such applicant to operate a motor vehicle while Service
Oklahoma is completing its investigation and determination of all

ENR. S. B. NO. 2184 Page 124
facts relative to such applicant’s privilege to receive a license,
or while a permanent driver license is being produced and delivered
to the applicant. Such permit or license must be in the immediate
possession of the driver while operating a motor vehicle, and it
shall be invalid when the applicant’s permanent driver license has
been issued and delivered or for good cause has been refused.

2. Service Oklahoma may issue or authorize the issuance of a
temporary identification card to an applicant, permitting the holder
the privileges otherwise granted by identification cards, while a
permanent driver license is being provided and delivered to the
applicant. Such card shall be invalid when the applicant’s
permanent identification card has been issued and delivered, or for
good cause has been refused.

C. 1. Service Oklahoma may issue a restricted commercial
driver license to drivers eighteen (18) years of age or older for
any of the following specific farm-related service industries:

a. farm retail outlets and suppliers,

b. agri-chemical businesses,

c. custom harvesters, and

d. livestock feeders.

The applicant shall have held a valid driver license for at
least one (1) year. Applicants with more than two (2) years of
driving experience shall have a good driving record for the most
recent two-year period and shall meet all the requirements for a
commercial driver license. The restricted commercial driver license
shall not exceed the maximum total days that federal law allows.
Applicants for the restricted commercial driver license shall be
exempt from the knowledge and skills test. Application of the
restricted commercial driver license does not have to be used in
consecutive days. The use of the permit shall be declared at
application.

2. A “good driving record” as used in this subsection shall
mean an applicant:

ENR. S. B. NO. 2184 Page 125
a. has not had more than one license,

b. has not had any license suspended, revoked, or
canceled,

c. has not had any conviction for any type of
disqualifying offenses or serious traffic violations,
or

d. has not had any conviction for a violation of state or
local law relating to motor vehicle traffic control,
other than a parking violation, arising in connection
with any traffic accident and has no record of an
accident in which he or she is at fault.

3. The restricted commercial driver license shall not be valid
for operators of commercial motor vehicles beyond one hundred fifty
(150) miles from the place of business or the farm currently being
served. Such license shall be limited to Class B or C vehicles.
Holders of such licenses who transport hazardous materials which are
required to be placarded shall be limited to the following:

a. diesel fuel in quantities of one thousand (1,000)
gallons or less,

b. liquid fertilizers in vehicles with total capacities
of three thousand (3,000) gallons or less, and

c. solid fertilizers that are not mixed with any organic
substance.

No other placarded hazardous materials shall be transported by
holders of such licenses.

D. 1. Service Oklahoma may issue a non-domiciled commercial
learner permit or a non-domiciled commercial driver license.

2. A person applying for such permit or license must comply
with all testing and licensing requirements in accordance with
applicable federal regulations, state laws, and Service Oklahoma
rules. The expiration of the issued license shall be the same date
as the expiration of the visa for the non-domiciled worker. Service

ENR. S. B. NO. 2184 Page 126
Oklahoma may promulgate rules for the implementation of the process
to carry out the provisions of this section.

3. A person holding a non-domiciled commercial driver license
or non-domiciled commercial learner’s permit within this state shall
also possess a valid work visa and provide proof of citizenship to
validate his or her identity while operating a commercial motor
vehicle. Proof of citizenship shall be demonstrated through
presentation of a birth certificate, naturalization certificate, or
valid passport.

4. A commercial motor carrier whose driver is found to be in
violation of this subsection shall be subject to a fine in the
amount of Three Thousand Dollars ($3,000.00) for each violation.
The proceeds of any penalties collected pursuant to this paragraph
shall be deposited in the Weigh Station Improvement Revolving Fund
created in Section 1167 of Title 47 of the Oklahoma Statutes.

5. A driver found to be in violation of this subsection shall
be prohibited from operating a commercial motor vehicle within this
state until such a time that the driver is able to meet the
identification provisions of this subsection. Any driver found to
be operating a motor vehicle within this state while under such
prohibition shall be guilty of a misdemeanor and upon conviction
shall be punished by a fine not to exceed One Thousand Dollars
($1,000.00), or by imprisonment for not more than ninety (90) days,
or by both such fine and imprisonment. Any fine collected pursuant
to the provisions of this paragraph shall be deposited to the Trauma
Care Assistance Revolving Fund created in Section 1-2530.9 of Title
63 of the Oklahoma Statutes.

6. The commercial motor carrier shall be notified of the
location of any commercial motor vehicle involved in a violation,
and, upon payment of the fine in full and presentation of a driver
who meets all requirements to operate a commercial motor vehicle
within this state, shall take possession of the vehicle. If the
commercial motor carrier is unable to either pay such fine or
present such driver within twelve (12) hours after notification, the
owner of any cargo being transported by the commercial motor vehicle
shall be notified and allowed to arrange for the transfer of the
cargo to another vehicle. Neither the state nor the owner of such

ENR. S. B. NO. 2184 Page 127
cargo shall be liable for any reasonable action to transfer such
cargo.

7. As used in this subsection, a non-domiciled commercial
driver license or non-domiciled commercial learner permit shall have
the same meaning as that provided in 49 C.F.R., Section 383.5.

E. 1. Service Oklahoma shall develop a procedure whereby a
person applying for an original, renewal or replacement Class A, B,
C or D driver license or identification card who is required to
register as a convicted sex offender with the Department of
Corrections pursuant to the provisions of the Sex Offenders
Registration Act and who the Department of Corrections designates as
an aggravated or habitual offender pursuant to subsection J of
Section 584 of Title 57 of the Oklahoma Statutes shall be issued a
license or card bearing the words “Sex Offender”.

2. Service Oklahoma shall notify every person subject to
registration under the provisions of Section 1-101 et seq. of this
title who holds a current Class A, B, C or D driver license or
identification card that such person is required to surrender the
license or card to Service Oklahoma within one hundred eighty (180)
days from the date of the notice.

3. Upon surrendering the license or card for the reason set
forth in this subsection, application may be made with Service
Oklahoma for a replacement license or card bearing the words “Sex
Offender”.

4. Failure to comply with the requirements set forth in such
notice shall result in cancellation of the person’s license or card.
Such cancellation shall be in effect for one (1) year, after which
time the person may make application with Service Oklahoma for a new
license or card bearing the words “Sex Offender”. Continued use of
a canceled license or card shall constitute a misdemeanor and shall,
upon conviction thereof, be punishable by a fine of not less than
Twenty-five Dollars ($25.00), nor more than Two Hundred Dollars
($200.00). When an individual is no longer required to register as
a convicted sex offender with the Department of Corrections pursuant
to the provisions of the Sex Offenders Registration Act, the
individual shall be eligible to receive a driver license or
identification card which does not bear the words “Sex Offender”.

ENR. S. B. NO. 2184 Page 128

F. Nothing in subsection E of this section shall be deemed to
impose any liability upon or give rise to a cause of action against
any employee, agent or official of the Department of Corrections for
failing to designate a sex offender as an aggravated or habitual
offender pursuant to subsection J of Section 584 of Title 57 of the
Oklahoma Statutes.

G. A person subject to an order for the installation of an
ignition interlock device shall be required by Service Oklahoma to
submit his or her driver license for a replacement. The replacement
driver license shall bear the words “Interlock Required” and such
designation shall remain on the driver license for the duration of
the order requiring the ignition interlock device. The replacement
license shall be subject to the same expiration and renewal
procedures provided by law. Upon completion of the requirements for
the interlock device, a person may apply for a replacement driver
license.

H. Service Oklahoma shall develop a procedure whereby a person
applying for an original, renewal or replacement Class D driver
license who has been granted modified driving privileges under this
title shall be issued a Class D driver license which identifies the
license as a modified license.

SECTION 53. REPEALER 47 O.S. 2021, Section 6-111, as
last amended by Section 5, Chapter 330, O.S.L. 2025 (47 O.S. Supp.
2025, Section 6-111), is hereby repealed.

SECTION 54. AMENDATORY 47 O.S. 2021, Section 6-301, as
last amended by Section 3, Chapter 38, O.S.L. 2025 (47 O.S. Supp.
2025, Section 6-301), is amended to read as follows:

Section 6-301. It shall be unlawful for any person to commit
any of the acts specified in paragraph 1 or 2 of this section in
relation to an Oklahoma driver license or identification card
authorized to be issued by Service Oklahoma pursuant to the
provisions of Sections 6-101 through 6-309 of this title or any
driver license or other evidence of driving privilege or
identification card authorized to be issued by the state of origin.

1. It is a misdemeanor for any licensee:

ENR. S. B. NO. 2184 Page 129

a. to display or cause or permit to be displayed one’s
own license after such license has been suspended,
revoked, or canceled or to possess one’s own license
after having received notice of its suspension,
revocation, or cancellation,

b. to lend one’s own license or identification card to
any other person or knowingly permit the use thereof
by another,

c. to display or cause or permit to be displayed or to
possess a license or identification card issued to
oneself which bears altered information concerning the
date of birth, expiration date, sex, height, eye
color, weight, or license or card number,

d. to fail or refuse to surrender to Service Oklahoma
upon its lawful demand any license or identification
card which has been suspended, revoked, or canceled,

e. to permit any unlawful use of a license or
identification card issued to oneself,

f. to do any act forbidden or fail to perform any act
required by this chapter, excepting those acts as
provided in paragraph 2 of this section,

g. to display or represent as one’s own any license or
identification card not issued to such person unless
under conditions provided in subparagraph e of
paragraph 2 of this section, or

h. to add to, delete from, alter, or deface the required
information on a driver license or identification
card.

2. It is a felony for any person:

a. to create, publish, or otherwise manufacture an
Oklahoma or other state license or identification card
or facsimile thereof, or to create, manufacture, or

ENR. S. B. NO. 2184 Page 130
possess an engraved plate or other such device, card,
laminate, digital image or file, or software for the
printing of an Oklahoma or other state license or
identification card or facsimile thereof, except as
authorized pursuant to this title,

b. to display or cause or permit to be displayed or to
knowingly possess any state counterfeit or fictitious
license or identification card,

c. to display or cause to be displayed or to knowingly
possess any state license or identification card
bearing a fictitious or forged name or signature,

d. to display or cause to be displayed or to knowingly
possess any state license or identification card
bearing the photograph of any person, other than the
person named thereon as licensee,

e. to display or represent as one’s own, any license or
identification card not issued to him or her, for the
purpose of committing a fraud in any commercial
transaction or to mislead a peace officer in the
performance of his or her duties, or

f. to use a false or fictitious name in any application
for a license or identification card or to knowingly
make a false statement or to knowingly conceal a
material fact or otherwise commit a fraud in any such
application.

3. It is a felony for any employee or person authorized to
issue or approve the issuance of licenses or identification cards
under this title to knowingly issue or attempt to issue a license or
identification card or to knowingly give approval for, cause, or
attempt to cause a license or identification card to be issued:

a. to a person not entitled thereto,

b. bearing erroneous information thereon, or

ENR. S. B. NO. 2184 Page 131
c. bearing the photograph of a person other than the
person named thereon.

Such conduct shall be grounds for termination of employment of the
employee.

4. The violation of any of the provisions of paragraph 1 of
this section shall constitute a misdemeanor and shall, upon
conviction thereof, be punishable by a fine not less than Twenty-
five Dollars ($25.00), nor more than Two Hundred Dollars ($200.00);
the violation of any of the provisions of paragraph 2 or 3 of this
section shall constitute a Class D1 felony offense and shall, upon
conviction thereof, be punishable by a fine not to exceed Ten
Thousand Dollars ($10,000.00), or a term of imprisonment in the
custody of the Department of Corrections not to exceed seven (7)
years as provided for in subsections B through F of Section 20N of
Title 21 of the Oklahoma Statutes, or by both such fine and
imprisonment.

5. Notwithstanding any provision of this section, the
Department of Public Safety, through the Identity Verification Unit
established pursuant to Section 2-106.3 of this title, may, upon the
request of the chief administrator of a law enforcement, military,
or intelligence agency, authorize the issuance to and display and
possession by a person of a license which would otherwise be a
violation of this section, for the sole purpose of aiding in a
criminal investigation or a military or intelligence operation.
While acting pursuant to such authorization by the Department, such
person shall not be prosecuted for a violation under this section
unless the person exceeds the scope or duration of the Department’s
authorization. Upon termination of such investigation or operation
or upon request of the Department, the chief administrator of the
law enforcement agency that requests the issuance of the license and
the recipient of the license shall be jointly responsible to ensure
the license is promptly returned to the Department. The Department
and Service Oklahoma shall enter into interagency agreements as may
be necessary to fulfill the powers and duties set forth in this
paragraph. The Department may enter into interagency agreements
with law enforcement agencies that request issuance of such a
license to set forth the terms of the authorization for use of the
license, the terms for custody and control of the license, and the

ENR. S. B. NO. 2184 Page 132
terms for duration and revocation of authorization to use or possess
the license.

SECTION 55. REPEALER 47 O.S. 2021, Section 6-301, as
last amended by Section 516, Chapter 486, O.S.L. 2025 (47 O.S. Supp.
2025, Section 6-301), is hereby repealed.

SECTION 56. AMENDATORY 47 O.S. 2021, Section 563, as
last amended by Section 3, Chapter 448, O.S.L. 2025 (47 O.S. Supp.
2025, Section 563), is amended to read as follows:

Section 563. A. There is hereby created the Oklahoma New Motor
Vehicle Commission, to be composed of nine (9) members. Seven of
the members shall have been engaged in the manufacture,
distribution, or sale of new motor vehicles and two members shall be
lay members, all to be appointed by the Governor of the State of
Oklahoma this state, with the advice and consent of the Senate.
Appointments shall be made within thirty (30) days after November 1,
1985. Each of the Commissioners thus appointed shall, at the time
of the appointment, be a resident in good faith of this state, shall
be of good moral character, and each of the industry related
industry-related Commissioners shall have been actually engaged in
the manufacture, distribution, or sale of new motor vehicles, new
powersport vehicles or new recreational vehicles for not less than
ten (10) years preceding the appointment. The members of the
Commission shall serve at the pleasure of the Governor.

B. 1. The Commissioners shall elect a chair from amongst them
whose term shall be for one (1) year with the right to succeed
himself or herself.

2. There shall be three at large at-large members of the
Commission. Six members of the Commission shall be appointed from
the following geographical areas with at least one member from each
area:

a. four areas of the state shall be the northwest,
northeast, southwest, and southeast sections
designated by Interstate 35 dividing the state east
and west and Interstate 40 dividing the state north
and south, excluding Oklahoma County and Tulsa County,
and

ENR. S. B. NO. 2184 Page 133

b. two additional areas shall be Oklahoma County and
Tulsa County.

There shall not be more than two members of the Commission from any
one area.

C. The terms of office of the members first appointed to the
Commission shall be as follows:

1. The members appointed from the northwest, northeast, and
southwest areas shall serve until June 30, 1987;

2. The members appointed from the southeast area and Oklahoma
County and Tulsa County shall serve until June 30, 1989; and

3. The members appointed at large shall serve until June 30,
1991.

Each member shall serve until a successor is appointed and
qualifies. Thereafter, the term of office of each member of the
Commission shall be for six (6) years. The term of office of any
member will automatically expire if the member moves out of the
geographical area from which the member was appointed. In event of
death, resignation, removal, or term automatically expiring of any
person serving on the Commission, the vacancy shall be filled by
appointment as provided for the unexpired portion of the term. The
Commission shall meet at in Oklahoma City and complete its
organization immediately after the membership has been appointed and
has qualified. The chair and each member of the Commission shall
take and subscribe to the oath of office required of public
officers.

D. The members of the Commission shall receive reimbursement
for subsistence and traveling expenses necessarily incurred in the
performance of their duties as provided by the State Travel
Reimbursement Act.

E. The Commission shall appoint a qualified person to serve as
Executive Director thereof, which person shall have had not less
than ten (10) years of experience in the motor vehicle industry.
The Executive Director shall be appointed for a term of six (6)

ENR. S. B. NO. 2184 Page 134
years, and shall not be subject to dismissal or removal without
cause. The Commission shall fix the salary and prescribe the duties
of the Executive Director. The Executive Director shall devote such
time as necessary to fulfill the duties thereof, and before entering
upon such duties shall take and subscribe to the oath of office.
The Executive Director may employ such clerical, technical, and
other help and legal services and incur such expenses as may be
necessary for the proper discharge of the duties of the Executive
Director under Section 561 et seq. of this title. The Commission
shall maintain its office and transact its business in Oklahoma
City, and it is authorized to adopt and use a seal. The Executive
Director is hereby authorized to hire, retain, or otherwise acquire
the services of an attorney to represent the Commission in any and
all state and federal courts, and assist the Commission in any and
all business or legal matters that may come before it. The attorney
so representing the Commission shall discharge the duties under the
direction of the Executive Director.

F. The Commission is hereby vested with the powers necessary to
enable it to fully and effectively carry out the provisions and
objects of Section 561 et seq. of this title and Section 1137.4 of
this title, and is hereby authorized and empowered to make and
enforce all reasonable rules and to adopt and prescribe all forms
necessary to accomplish such purpose. All forms used by a new motor
vehicle dealer or powersports vehicle dealer to facilitate the
delivery of a vehicle pending approval of financing shall be
approved by the Commission. Spot delivery agreement forms shall be
required for all new motor vehicle or powersport vehicle deliveries
subject to dealers finding lending institutions to purchase the
retail or lease installment contracts executed by the purchasing and
selling parties.

G. All fees, charges and fines collected under the provisions
of Section 561 et seq. of this title and Section 1137.4 of this
title shall be deposited by the Executive Director in the State
Treasury in accordance with the depository laws of this state in a
special fund to be known as the “Oklahoma New Motor Vehicle
Commission Fund”, which is hereby created, and except as hereinafter
provided the monies in the fund shall be used by the Commission for
the purpose of carrying out and enforcing the provisions of Section
561 et seq. of this title and Section 1137.4 of this title.

ENR. S. B. NO. 2184 Page 135
Expenditures from the fund shall be made upon vouchers approved by
the Commission or its authorized officers.

At the close of each fiscal year, the Commission shall file with
the Governor and the State Auditor and Inspector a true and correct
report of all fees, fines, and charges collected and received by it
during the preceding fiscal year and shall at the same time pay into
the General Revenue Fund of the state a sum equal to ten percent
(10%) of the fees, fines, and charges collected and received.

All expenses incurred by the Commission in carrying out the
provisions of Section 561 et seq. of this title and Section 1137.4
of this title, including but not limited to per diem, wages,
salaries, rent, postage, advertising, supplies, bond premiums,
travel, and subsistence for the Commissioners, the Executive
Director, employees, and legal counsel, and printing and utilities,
shall be a proper charge against such fund, exclusive of the portion
thereof to be paid into the General Revenue Fund as above set out.
In no event shall liability ever accrue hereunder against this state
in any sum whatsoever, or against the Oklahoma New Motor Vehicle
Commission Fund, in excess of the ninety percent (90%) of the fees,
fines, and charges deposited therein.

SECTION 57. REPEALER 47 O.S. 2021, Section 563, as last
amended by Section 3, Chapter 236, O.S.L. 2024 (47 O.S. Supp. 2025,
Section 563), is hereby repealed.

SECTION 58. AMENDATORY 47 O.S. 2021, Section 564, as
last amended by Section 4, Chapter 448, O.S.L. 2025 (47 O.S. Supp.
2025, Section 564), is amended to read as follows:

Section 564. A. It shall be unlawful for any person, firm,
association, corporation, or partnership, trust, joint venture, or
common entity thereof, to engage in business as, or serve in the
capacity of, or act as a new motor vehicle dealer, powersports
vehicle dealer, or new motor vehicle manufacturer, or distributor ,
factory branch, distributor branch , factory representative, or
distributor representative, as defined in Section 562 of this title,
in this state without first obtaining a license therefor as provided
for by law. Any person, firm, association, corporation, or
partnership, trust, joint venture, or common entity thereof,
engaging in more than one of such capacities or having more than one

ENR. S. B. NO. 2184 Page 136
place where such business is carried on or conducted in this state
shall be required to obtain and hold a current license for each
thereof. Provided that, a new motor vehicle dealer’s or powersports
vehicle dealer’s license shall authorize one person to sell without
the necessity of registering as a salesperson, so long as such
person is an owner of the dealership, or the person designated as
principal in the dealer’s franchise or the managing officer or one
partner if no principal person is named in the franchise. It is
further provided that a factory or an entity affiliated by any
ownership or control by the factory shall not be permitted to engage
in the activities of a dealer as defined in paragraph 2 of Section
562 of this title or to be licensed as a new motor vehicle dealer in
this state, except as provided by subparagraph b of paragraph 12 of
Section 565 of this title.

B. Applications for licenses required to be obtained under the
provisions of Section 561 et seq. of this title shall be verified by
the oath or affirmation of the applicant and shall be on forms
prescribed by the Oklahoma New Motor Vehicle Commission and
furnished to the applicants, and shall contain information as the
Commission deems necessary to enable it to fully determine the
qualifications and eligibility of the several applicants to receive
the license or licenses applied for. The Commission shall require
in such application, or otherwise, information relating to the
applicant’s current financial standing, the applicant’s business
integrity, the applicant’s criminal convictions or criminal or civil
court proceedings history, whether the applicant has an established
place of business and is primarily engaged in the pursuit,
avocation, or business for which a license, or licenses, are applied
for, and whether the applicant is able to properly conduct the
business for which a license, or licenses, are applied for, and such
other pertinent information consistent with the safeguarding of the
public interest and the public welfare. All applications for
license or licenses shall be accompanied by the appropriate fee or
fees therefor in accordance with the schedule thereof hereinafter
set out. In the event any application is denied and the license
applied for is not issued, the entire license fee shall be returned
to the applicant. All licenses issued under the provisions of
Section 561 et seq. of this title shall expire on June 30, following
the date of issue and shall be nontransferable. All applications
for renewal of a license for a new motor vehicle dealer, powersports
vehicle dealer, manufacturer, distributor, factory branch,

ENR. S. B. NO. 2184 Page 137
distributor branch, or manufacturer’s or distributor’s
representative shall be submitted by June 1 of each year, and such
license or licenses will be issued by July 1. If applications have
not been made for renewal of licenses at the times described in this
subsection, it shall be illegal for any person to represent himself
or herself and act as a dealer, manufacturer, distributor, or
manufacturer’s or distributor’s representative. Service Oklahoma
and licensed operators will be notified not to accept manufacturers’
statements or certificates of origin for unlicensed dealers until
such time as their licenses have been issued by the Commission.

C. The schedule of license fees to be charged and received by
the Commission for the licenses issued hereunder shall be as
follows:

1. For each manufacturer, distributor, factory branch, or
distributor branch of new motor vehicles or powersports vehicles,
Four Hundred Dollars ($400.00) initial fee with annual renewal fee
of Three Hundred Dollars ($300.00);

2. For each factory representative or distributor
representative, One Hundred Dollars ($100.00) annually;

3. For each new motor vehicle dealer, initial fee of Three
Hundred Dollars ($300.00) per franchise sold at each location
licensed, with an annual renewal fee of One Hundred Dollars
($100.00) per franchise sold at each location licensed per year; and

4. For each powersports vehicle dealer, initial fee of Three
Hundred Dollars ($300.00) per manufacturer represented by the dealer
at each location licensed, with an annual renewal fee of One Hundred
Dollars ($100.00) per manufacturer represented by the dealer at each
location licensed per year.

D. The licenses issued to each new motor vehicle dealer, new
powersports vehicle dealer, manufacturer, distributor, factory
branch, or distributor branch shall specify the location thereof.
In case such location is changed, the Commission may endorse the
change of location on the license without charge unless the change
of address triggers a relocation of a new motor vehicle dealer or
new powersports vehicle dealer pursuant to the provisions of Section

ENR. S. B. NO. 2184 Page 138
578.1 of this title. The licenses shall be posted in a conspicuous
place in the licensee’s place or places of business.

Every representative of a factory or distributor shall
physically possess the license when engaged in business and shall
display such upon request. The name of the employer shall be stated
on the representative’s license.

E. The new powersports vehicle dealer license shall only allow
the sale of the specific types of powersports vehicles authorized by
the manufacturer and agreed to by the powersports dealer.

SECTION 59. REPEALER 47 O.S. 2021, Section 564, as last
amended by Section 2, Chapter 119, O.S.L. 2025 (47 O.S. Supp. 2025,
Section 564), is hereby repealed.

SECTION 60. AMENDATORY 47 O.S. 2021, Section 565, as
last amended by Section 6, Chapter 448, O.S.L. 2025 (47 O.S. Supp.
2025, Section 565), is amended to read as follows:

Section 565. A. The Oklahoma New Motor Vehicle Commission may
deny an application for a license, revoke or suspend a license, or
impose a fine against any person or entity, not to exceed Ten
Thousand Dollars ($10,000.00) per occurrence, that violates any
provision of Sections 561 through 567, 572, 578.1, 579, and 579.1 of
this title or for any of the following reasons:

1. On satisfactory proof of unfitness of the applicant in any
application for any license under the provisions of Section 561 et
seq. of this title;

2. For any material misstatement made by an applicant in any
application for any license under the provisions of Section 561 et
seq. of this title;

3. For any failure to comply with any provision of Section 561
et seq. of this title or any rule promulgated by the Commission
under authority vested in it by Section 561 et seq. of this title;

4. A change of condition after license is granted resulting in
failure to maintain the qualifications for license;

ENR. S. B. NO. 2184 Page 139
5. Being a new motor vehicle dealer or new powersports vehicle
dealer who:

a. has required a purchaser of a new motor vehicle or new
powersports vehicle, as a condition of sale and
delivery thereof, to also purchase special features,
appliances, accessories, or equipment not desired or
requested by the purchaser and installed by the new
motor vehicle dealer or new powersports vehicle
dealer,

b. uses any false or misleading advertising in connection
with business as a new motor vehicle dealer or new
powersports vehicle dealer,

c. has committed any unlawful act which resulted in the
revocation of any similar license in another state,

d. has failed or refused to perform any written agreement
with any retail buyer involving the sale of a motor
vehicle or powersports vehicle,

e. has been convicted of a felony crime that
substantially relates to the occupation of a new motor
vehicle dealer or new powersports vehicle dealer and
poses a reasonable threat to public safety,

f. has committed a fraudulent act in selling, purchasing,
or otherwise dealing in new motor vehicles or new
powersports vehicles or has misrepresented the terms
and conditions of a sale, purchase or contract for
sale or purchase of a new motor vehicle or new
powersports vehicle or any interest therein including
an option to purchase such vehicle,

g. has failed to meet or maintain the conditions and
requirements necessary to qualify for the issuance of
a license, or

h. completes any sale or transaction of an extended
service contract, extended maintenance plan, or
similar product using contract forms that do not

ENR. S. B. NO. 2184 Page 140
conspicuously disclose the identity of the service
contract provider;

6. Being a vehicle salesperson who is not employed as such by a
licensed new motor vehicle dealer or powersports vehicle dealer;

7. Being a new motor vehicle dealer or new powersports vehicle
dealer who:

a. does not have an established place of business,

b. does not provide for a suitable repair shop separate
from the display room with ample space to repair or
recondition one or more vehicles at the same time, and
which is staffed with properly trained and qualified
repair technicians and is equipped with such parts,
tools, and equipment as may be requisite for the
servicing of motor vehicles in such a manner as to
make them comply with the safety laws of this state
and to properly fulfill the dealer’s or manufacturer’s
warranty obligation,

c. does not hold a franchise in effect with a
manufacturer or distributor of new or unused vehicles
for the sale of the same and is not authorized by the
manufacturer or distributor to render predelivery
preparation of such vehicles sold to purchasers and to
perform any authorized post-sale work pursuant to the
manufacturer’s or distributor’s warranty,

d. employs or utilizes the services of used motor vehicle
lots or dealers or other unlicensed persons or
unregistered persons in connection with the sale of
new vehicles,

e. does not properly service a new motor vehicle or new
powersports vehicle before delivery of same to the
original purchaser thereof, or

f. fails to order and stock a reasonable number of new
motor vehicles necessary to meet consumer demand for
each of the new motor vehicles included in the new

ENR. S. B. NO. 2184 Page 141
motor vehicle dealer’s franchise agreement, unless the
new motor vehicles are not readily available from the
manufacturer or distributor due to limited production;

8. Being a factory that has:

a. either induced or attempted to induce by means of
coercion or intimidation, any new motor vehicle dealer
or powersports vehicle dealer:

(1) to accept delivery of any vehicle or vehicles,
parts, or accessories therefor, or any other
commodities including advertising material which
shall not have been ordered by the new motor
vehicle dealer,

(2) to order or accept delivery of any motor vehicle
or powersports vehicle with special features,
appliances, accessories, or equipment not
included in the list price of the vehicles as
publicly advertised by the manufacturer thereof,
or

(3) to order or accept delivery of any parts,
accessories, equipment, machinery, tools,
appliances, or any commodity whatsoever,

b. induced under threat or discrimination by the
withholding from delivery to a new motor vehicle
dealer or new powersports vehicle dealer certain
models of motor vehicles, changing or amending
unilaterally the new motor vehicle dealer’s allotment
of motor vehicles, and/or withholding and delaying
delivery of the vehicles out of the ordinary course of
business, in order to induce by such coercion any new
motor vehicle dealer or new powersports vehicle dealer
to participate or contribute to any local or national
advertising fund controlled directly or indirectly by
the factory or for any other purposes such as contest,
“giveaways”, or other so-called sales promotional
devices, and/or change of quotas in any sales contest;
or has required new motor vehicle dealers, as a

ENR. S. B. NO. 2184 Page 142
condition to receiving their vehicle allotment, to
order a certain percentage of the vehicles with
optional equipment not specified by the dealer;
however, nothing in this section shall prohibit a
factory from supporting an advertising association
which is open to all new motor vehicle dealers or new
powersports vehicle dealers on the same basis,

c. used a performance standard, sales objective, or
program for measuring dealer performance that may have
a material effect on a right of the dealer to vehicle
allocation; or payment under any incentive or
reimbursement program that is unfair, unreasonable,
inequitable, and not based on accurate information,

d. used a performance standard for measuring sales or
service performance of which results in penalizing any
new motor vehicle dealer or new powersports vehicle
dealer under the terms of the franchise agreement
which:

(1) is unfair, unreasonable, arbitrary, or
inequitable, and

(2) does not consider the relevant and material local
and state or regional criteria, including
prevailing economic conditions affecting the
sales or service performance of a vehicle dealer
or any relevant and material data and facts
presented by the dealer in writing within thirty
(30) days of the written notice of the
manufacturer to the dealer of its intention to
cancel, terminate, or not renew the dealer’s
franchise agreement, and

(3) does not consider the actual vehicle allocation
offered or otherwise made available to the dealer
by the manufacturer or distributor, as well as
the dealer’s inventory levels relevant to achieve
any minimum performance standards to which the
manufacturer or distributor holds the dealer
accountable,

ENR. S. B. NO. 2184 Page 143

e. failed or refused to sell, or offer for sale, new
motor vehicles to all of its authorized same line-make
franchised new motor vehicle dealers or new
powersports vehicle dealers at the same price for a
comparably equipped motor vehicle, on the same terms,
with no differential in functionally available
discount, allowance, credit, or bonus, except as
provided in subparagraph e of paragraph 9 of this
subsection,

f. failed to provide reasonable compensation to a new
motor vehicle dealer substantially equivalent to the
actual cost of providing a manufacturer required
loaner or rental vehicle to any consumer who is having
a vehicle serviced at the dealership. For purposes of
this paragraph, actual cost is the average cost in the
new motor vehicle dealer’s region for the rental of a
substantially similar make and model as the vehicle
being serviced, or

g. failed to make available to its new motor vehicle
dealers a fair and proportional share of all new
vehicles distributed to same line-make dealers in this
state, subject to the same reasonable terms, including
any vehicles distributed from a common new vehicle
inventory pool outside of the factory’s ordinary
allocation process such as any vehicles the factory
reserves to distribute on a discretionary basis;

9. Being a factory that:

a. has attempted to coerce or has coerced any new motor
vehicle dealer or new powersports vehicle dealer to
enter into any agreement or to cancel any agreement;
has failed to act in good faith and in a fair,
equitable, and nondiscriminatory manner; has directly
or indirectly coerced, intimidated, threatened, or
restrained any new motor vehicle dealer; has acted
dishonestly; or has failed to act in accordance with
the reasonable standards of fair dealing,

ENR. S. B. NO. 2184 Page 144
b. has failed to compensate its dealers for the work and
services they are required to perform in connection
with the dealer’s delivery and preparation obligations
according to the agreements on file with the
Commission which must be found by the Commission to be
reasonable, or has failed to adequately and fairly
compensate its dealers for labor, parts, and other
expenses incurred by the dealer to perform under and
comply with manufacturer’s warranty agreements and
recall repairs which shall include diagnostic work as
applicable and assistance requested by a consumer
whose vehicle was subjected to an over-the-air or
remote change, repair, or update to any part, system,
accessory, or function by the manufacturer and
performed by the dealer in order to satisfy the
consumer. Time allowances for the diagnosis and
performance of repair work shall be reasonable and
adequate for the work to be performed. Adequate and
fair compensation, which under this provision shall be
no less than the rates customarily charged for retail
consumer repairs as calculated herein, for parts and
labor for warranty and recall repairs shall, at the
option of the new motor vehicle dealer, be established
by the new motor vehicle dealer submitting to the
manufacturer or distributor one hundred sequential
nonwarranty consumer-paid service repair orders which
contain warranty-like repairs, or ninety (90)
consecutive days of nonwarranty consumer-paid service
repair orders which contain warranty-like repairs,
whichever is less, covering repairs made no more than
one hundred eighty (180) days before the submission
and declaring the average percentage labor rate and/or
markup rate. A motor vehicle dealer may not submit a
request to establish its retail rates more than once
in a twelve-month period. That request may establish
a parts markup rate, labor rate, or both. The new
motor vehicle dealer or new powersports vehicle dealer
shall calculate its retail parts rate by determining
the total charges for parts from the qualified repair
orders submitted, dividing that amount by the new
motor vehicle dealer’s total cost of the purchase of
those parts, subtracting one (1), and multiplying by

ENR. S. B. NO. 2184 Page 145
one hundred (100) to produce a percentage. The new
motor vehicle dealer or new powersports vehicle dealer
shall calculate its retail labor rate by dividing the
amount of the new vehicle dealer’s total labor sales
from the qualified repair orders by the total labor
hours charged for those sales. When submitting repair
orders to establish a retail parts and labor rate, a
new motor vehicle dealer or new powersports vehicle
dealer need not include repairs for:

(1) routine maintenance including but not limited to
the replacement of bulbs, fluids, filters,
batteries, and belts that are not provided in the
course of and related to a repair,

(2) factory special events, specials, or promotional
discounts for retail consumer repairs,

(3) parts sold or repairs performed at wholesale,

(4) factory-approved goodwill or policy repairs or
replacements,

(5) repairs with aftermarket parts, when calculating
the retail parts rate but not the retail labor
rate,

(6) repairs on aftermarket parts,

(7) replacement of or work on tires including front-
end alignments and wheel or tire rotations,

(8) repairs of vehicles owned by the new motor
vehicle dealer or new powersports vehicle dealer
or employee thereof at the time of the repair,

(9) vehicle reconditioning, or

(10) items that do not have individual part numbers
including, but not limited to, nuts, bolts, and
fasteners.

ENR. S. B. NO. 2184 Page 146
A manufacturer or distributor may, not later than
forty-five (45) days after submission, rebut that
declared retail parts and labor rate in writing by
reasonably substantiating that the rate is not
accurate or is incomplete pursuant to the provisions
of this section. If the manufacturer or distributor
determines the set of repair orders submitted by the
new motor vehicle dealer or new powersports vehicle
dealer pursuant to this section for a retail labor
rate or retail parts markup rate is substantially
higher than the new vehicle dealer’s current warranty
rates, the manufacturer or distributor may request, in
writing, within forty-five (45) days after the
manufacturer’s or distributor’s receipt of the new
vehicle dealer’s initial submission, all repair orders
closed within the period of thirty (30) days
immediately preceding, or thirty (30) days immediately
following, the set of repair orders initially
submitted by the new motor vehicle dealer. All time
periods under this section shall be suspended until
the supplemental repair orders are provided. If the
manufacturer or distributor requests supplemental
repair orders, the manufacturer or distributor may,
within thirty (30) days after receiving the
supplemental repair orders and in accordance with the
formula described in this subsection, calculate a
proposed adjusted retail labor rate or retail parts
markup rate, as applicable, based upon any set of the
qualified repair orders submitted by the franchisee
and following the formula set forth herein to
establish the rate. The retail labor and parts rates
shall go into effect thirty (30) days following the
approval by the manufacturer or distributor. If the
declared rate is rebutted, the manufacturer or
distributor shall provide written notice stating the
reasons for the rebuttal, an explanation of the
reasons for the rebuttal, and a copy of all
calculations used by the franchisor in determining the
manufacturer or distributor’s position and propose an
adjustment in writing of the average percentage markup
or labor rate based on that rebuttal not later than
forty-five (45) days after submission. If the new

ENR. S. B. NO. 2184 Page 147
motor vehicle dealer or new powersports vehicle dealer
does not agree with the proposed average percentage
markup or labor rate, the new vehicle dealer may file
a protest with the Commission not later than thirty
(30) days after receipt of that proposal by the
manufacturer or distributor. In the event a protest
is filed, the manufacturer or distributor shall have
the burden of proof to establish the new vehicle
dealer’s submitted parts markup rate or labor rate was
inaccurate or not complete pursuant to the provisions
of this section. A manufacturer or distributor may
not retaliate against any new motor vehicle dealer or
new powersports vehicle dealer seeking to exercise its
rights under this section. A manufacturer or
distributor may require a dealer to submit repair
orders in accordance with this section in order to
validate the reasonableness of a dealer’s retail rate
for parts or labor not more often than once every
twelve (12) months. A manufacturer or distributor may
not otherwise recover its costs from new vehicle
dealers within this state including a surcharge
imposed on a new motor vehicle dealer solely intended
to recover the cost of reimbursing a dealer for parts
and labor pursuant to this section; provided, a
manufacturer or distributor shall not be prohibited
from increasing prices for vehicles or parts in the
normal course of business or from auditing and
charging back claims in accordance with this section.
All claims made by dealers for compensation for
delivery, preparation, warranty, or recall repair work
shall be paid within thirty (30) days after approval
and shall be approved or disapproved within thirty
(30) days after receipt. When any claim is
disapproved, the dealer shall be notified in writing
of the grounds for disapproval. The dealer’s
delivery, preparation, and warranty obligations as
filed with the Commission shall constitute the
dealer’s sole responsibility for product liability as
between the dealer and manufacturer. A factory may
reasonably and periodically audit a new motor vehicle
dealer or new powersports vehicle dealer to determine
the validity of paid claims for dealer compensation or

ENR. S. B. NO. 2184 Page 148
any charge-backs for warranty parts or service
compensation. Except in cases of suspected fraud,
audits of warranty payments shall only be for the one-
year period immediately following the date of the
payment. A manufacturer shall reserve the right to
reasonable, periodic audits to determine the validity
of paid claims for dealer compensation or any charge-
backs for consumer or dealer incentives. Except in
cases of suspected fraud, audits of incentive payments
shall only be for a one-year period immediately
following the date of the payment. A factory shall
not deny a claim or charge a new motor vehicle dealer
back subsequent to the payment of the claim unless the
factory can show that the claim was false or
fraudulent or that the new motor vehicle dealer or new
powersports vehicle dealer failed to reasonably
substantiate the claim by the written reasonable
procedures of the factory. A factory shall not deny a
claim or implement a charge-back against a new vehicle
dealer after payment of a claim in the event a
purchaser of a new vehicle that is the subject of a
claim fails to comply with titling or registration
laws of this state and is not prevented from
compliance by any action of the dealer; provided, that
the factory may require the dealer to provide, within
thirty (30) days of notice of charge-back, withholding
of payment, or denial of claim, the documentation to
demonstrate the vehicle sale, delivery, and customer
qualification for an incentive as reported, including
consumer name and address and written attestation
signed by the dealer operator or general manager
stating the consumer was not on the export control
list and the dealer did not know or have reason to
know the vehicle was being exported or resold.

The factory shall provide written notice to a dealer
of a proposed charge-back that is the result of an
audit along with the specific audit results and
proposed charge-back amount. A dealer that receives
notice of a proposed charge-back pursuant to a
factory’s audit has the right to file a protest with
the Commission within thirty (30) days after receipt

ENR. S. B. NO. 2184 Page 149
of the notice of the charge-back or audit results,
whichever is later. The factory is prohibited from
implementing the charge-back or debiting the dealer’s
account until either the time frame for filing a
protest has passed or a final adjudication is rendered
by the Commission, whichever is later, unless the
dealer has agreed to the charge-back or charge-backs,

c. fails to compensate the new motor vehicle dealer for a
used motor vehicle:

(1) that is of the same make and model manufactured,
imported, or distributed by the factory and is a
line-make that the new motor vehicle dealer is
franchised to sell or on which the new motor
vehicle dealer is authorized to perform recall
repairs,

(2) that is subject to a stop-sale or do-not-drive
order issued by the factory or an authorized
governmental agency,

(3) that is held by the new motor vehicle dealer in
the dealer’s inventory at the time the stop-sale
or do-not-drive order is issued or that is taken
by the new motor vehicle dealer into the dealer’s
inventory after the recall notice as a result of
a retail consumer trade-in or a lease return to
the dealer inventory in accordance with an
applicable lease contract,

(4) that cannot be repaired due to the
unavailability, within thirty (30) days after
issuance of the stop-sale or do-not-drive order,
of a remedy or parts necessary for the new motor
vehicle dealer to make the recall repair, and

(5) that is not at least in the prorated amount of
one percent (1.00%) of the value of the vehicle
per month beginning on the date that is thirty
(30) days after the date on which the stop-sale
order was provided to the new motor vehicle

ENR. S. B. NO. 2184 Page 150
dealer until the earlier of either of the
following:

(a) the date the recall remedy or parts are made
available, or

(b) the date the new motor vehicle dealer sells,
trades, or otherwise disposes of the
affected used motor vehicle.

For the purposes of division (5) of this subparagraph,
the value of a used vehicle shall be the average Black
Book value for the year, make, and model of the
recalled vehicle. A factory may direct the manner and
method in which a new motor vehicle dealer must
demonstrate the inventory status of an affected used
motor vehicle to determine eligibility under this
subparagraph; provided, that the manner and method may
not be unduly burdensome and may not require
information that is unduly burdensome to provide. All
reimbursement claims made by new motor vehicle dealers
pursuant to this section for recall remedies or
repairs, or for compensation where no part or repair
is reasonably available and the vehicle is subject to
a stop-sale or do-not-drive order, shall be subject to
the same limitations and requirements as a warranty
reimbursement claim made under subparagraph b of this
paragraph. In the alternative, a manufacturer may
compensate its franchised new motor vehicle dealers
under a national recall compensation program;
provided, the compensation under the program is equal
to or greater than that provided under division (5) of
this subparagraph, or as the manufacturer and new
motor vehicle dealer otherwise agree. Nothing in this
section shall require a factory to provide total
compensation to a new motor vehicle dealer which would
exceed the total average Black Book value of the
affected used motor vehicle as originally determined
under division (5) of this subparagraph. Any remedy
provided to a new motor vehicle dealer under this
subparagraph is exclusive and may not be combined with
any other state or federal compensation remedy,

ENR. S. B. NO. 2184 Page 151

d. unreasonably fails or refuses to offer to its same
line-make franchised dealers a reasonable supply and
mix of all models manufactured for that line-make, or
unreasonably requires a dealer to pay any extra fee,
purchase unreasonable advertising displays or other
materials, or enter into a separate agreement which
adversely alters the rights or obligations contained
within the dealer’s existing franchise agreement or
which waives any right of the new motor vehicle dealer
or new powersports vehicle dealer as protected by
Section 561 et seq. of this title, or remodel,
renovate, or recondition the dealer’s existing
facilities as a prerequisite to receiving a model or
series of vehicles, except as may be necessary to sell
or service the model or series of vehicles as provided
by subparagraph e of this paragraph. It shall be a
violation of this section for new vehicle allocation
to be withheld subject to any requirement to purchase
or sell any number of used or off-lease vehicles. The
failure to deliver any such new motor vehicle shall
not be considered a violation of the section if the
failure is not arbitrary or is due to lack of
manufacturing capacity or to a strike or labor
difficulty, a shortage of materials, a freight
embargo, or other cause over which the manufacturer
has no control. However, this subparagraph shall not
apply to limited production model vehicles, a vehicle
not advertised by the factory for sale in this state,
vehicles that are subject to allocation affected by
federal environmental laws or environmental laws of
this state, or vehicles allocated in response to an
unforeseen event or circumstance,

e. except as necessary to comply with a health or safety
law, or to comply with a technology requirement which
is necessary to sell or service a vehicle that the
franchised new motor vehicle dealer or new powersports
vehicle dealer is authorized or licensed by the
franchisor to sell or service, requires a dealer to
construct a new facility or substantially renovate the
dealer’s existing facility unless the facility

ENR. S. B. NO. 2184 Page 152
construction or renovation is justified by the
economic conditions existing at the time, as well as
the reasonably foreseeable projections, in the new
motor vehicle dealer’s market and in the automotive
industry. However, this subparagraph shall not apply
if the new motor vehicle dealer or new powersports
vehicle dealer voluntarily agrees to facility
construction or renovation in exchange for money,
credit, allowance, reimbursement, or additional
vehicle allocation to a dealer from the factory to
compensate the dealer for the cost of, or a portion of
the cost of, the facility construction or renovation.
Except as necessary to comply with a health or safety
law, or to comply with a technology or safety
requirement which is necessary to sell or service a
motor vehicle or powersports vehicle that the
franchised dealer is authorized or licensed by the
franchisor to sell or service, a new vehicle dealer
which completes a facility construction or renovation
pursuant to factory requirements shall not be required
to construct a new facility or renovate the existing
facility if the same area of the facility or premises
has been constructed or substantially altered within
the last ten (10) years and the construction or
alteration was approved by the manufacturer as a part
of a facility upgrade program, standard, or policy.
For purposes of this subparagraph, “substantially
altered” means to perform an alteration that
substantially impacts the architectural features,
characteristics, or integrity of a structure or lot.
The term shall not include routine maintenance
reasonably necessary to maintain a dealership in
attractive condition. If a facility upgrade program,
standard, or policy under which the dealer completed a
facility construction or substantial alteration does
not contain a specific time period during which the
manufacturer or distributor shall provide payments or
benefits to a participating dealer, or the time frame
specified under the program is reduced or canceled
prematurely in the unilateral discretion of the
manufacturer or distributor, the manufacturer or
distributor shall not deny the participating dealer

ENR. S. B. NO. 2184 Page 153
any payment or benefit under the terms of the program,
standard, or policy as it existed when the dealer
began to perform under the program, standard, or
policy for the balance of the ten-year period,
regardless of whether the manufacturer’s or
distributor’s program, standard, or policy has been
changed or canceled, unless the manufacturer and
dealer agree, in writing, to the change in payment or
benefit. During the ten-year period following
facility construction or substantial alteration, the
manufacturer shall not fail to make available to the
dealer a fair and proportionate share of all new
vehicles distributed to dealers of the same line-make
in this state, subject to the same reasonable terms,
including vehicles distributed from a common new
vehicle inventory pool outside of the factory’s
ordinary allocation process, such as any vehicles the
factory reserves to distribute on a discretionary
basis,

f. requires a new motor vehicle dealer or new powersports
vehicle dealer to establish an exclusive facility or
to change the location of the dealership, unless
supported by reasonable business, market, and economic
considerations; provided, that this section shall not
restrict the terms of any agreement for such exclusive
facility voluntarily entered into and supported by
valuable consideration separate from the new motor
vehicle dealer’s right to sell and service motor
vehicles for the franchisor. If a dealer is required
by the manufacturer or distributor to change an
existing, previously approved location of the
dealership and has not sold its existing dealership
facility and real estate within the later of one
hundred eighty (180) days of listing the property for
sale or ninety (90) days after the facility
relocation, then, upon the written request of the
dealer, the manufacturer or distributor shall purchase
the dealer’s existing dealership facility and real
estate as if the new motor vehicle dealership
continues to operate on the property. If the factory
and dealer cannot agree on the value of the dealership

ENR. S. B. NO. 2184 Page 154
facilities and real estate, then the factory and
dealer shall utilize the process described in
paragraph 6 of subsection G of Section 565.2 of this
title. If a manufacturer or distributor purchases a
dealership facility and real estate, then it shall be
entitled to sole ownership, possession, use, and
control of any items, buildings, or property that were
included in the contract to purchase,

g. requires a new motor vehicle dealer or new powersports
vehicle dealer to enter into a site-control agreement
covering any or all of the new motor vehicle dealer’s
facilities or premises; provided, that this section
shall not restrict the terms of any site-control
agreement voluntarily entered into and supported by
valuable consideration separate from the new motor
vehicle dealer’s right to sell and service motor
vehicles for the franchisor. Notwithstanding the
foregoing or the terms of any site-control agreement,
a site-control agreement automatically extinguishes if
all of the factory’s franchises that operated from the
location that are the subject of the site-control
agreement are terminated by the factory as part of the
discontinuance of a product line,

h. refuses to pay, or claims reimbursement from, a new
motor vehicle dealer or new powersports vehicle dealer
for sales, incentives, or other payments related to a
vehicle sold by the dealer because the purchaser of
the new vehicle exported or resold the vehicle in
violation of the policy of the factory unless the
factory can show that, at the time of the sale, the
new vehicle dealer knew or reasonably should have
known of the purchaser’s intention to export or resell
the vehicle. There is a rebuttable presumption that
the new vehicle dealer did not know or could not have
known that the vehicle would be exported if the
vehicle is titled and registered in any state of the
United States, or

i. (1) notwithstanding the terms of a franchise
agreement or other agreement except as provided

ENR. S. B. NO. 2184 Page 155
by this subsection, requires a new motor vehicle
dealer or new powersports vehicle dealer to
purchase or utilize goods or services, or
contract with any vendor, identified, selected or
designated by the factory for the:

(a) operation of the dealership including
electronic services such as websites, data
management or storage systems, digital
retail platforms, software, or other digital
services or platforms, or

(b) construction, renovation, or improvement of
the new dealer’s facility from a vendor
chosen by the factory if goods or services
available from other sources a vendor that
the new motor vehicle dealer chooses, are of
substantially similar quality, function, and
design and comply with all applicable laws;
provided, however, that such goods are not
subject to the factory’s intellectual
property or trademark rights and the new
vehicle dealer has received the factory’s
approval, which approval may not be
unreasonably withheld. Nothing in this
subparagraph may be construed to allow a new
motor vehicle dealer or new powersports
vehicle dealer to impair or eliminate a
factory’s intellectual property, trademark
rights, or trade dress usage guidelines.
Nothing in this section subdivision or
subdivision (a) of this division prohibits
the enforcement of a voluntary agreement
between the factory and the new vehicle
dealer where separate and valuable
consideration has been offered and accepted.
It is a violation of this subdivision or
subdivision (a) of this division for a
factory, or any entity that acts on behalf
of a factory, to coerce a new motor vehicle
dealer to purchase or utilize certain goods
or services by withholding the vehicle

ENR. S. B. NO. 2184 Page 156
allocation the new motor vehicle dealer is
otherwise eligible to receive, and

(2) for purposes of this subparagraph, “goods and
services” do not include:

(a) moveable displays, brochures, promotional
materials, or electronic or digital media
containing material subject to the
intellectual property rights of a factory or
parts to be used in repairs under warranty
obligations of a factory, or

(b) special tools or training required by the
factory to perform warranty or recall
repairs;

10. Being a factory that:

a. establishes a system of motor vehicle allocation or
distribution which is unfair, inequitable, or
unreasonably discriminatory. A manufacturer and
distributor shall maintain for three (3) years records
that describe its methods or formula of allocation and
distribution of its motor vehicles and records of its
actual allocation and distribution of motor vehicles
to its motor vehicle dealers. Upon the written
request of any new motor vehicle dealer or new
powersports vehicle dealer franchised by it the
manufacturer or distributor, received by the
manufacturer or distributor within thirty (30) days of
the manufacturer’s or distributor’s written notice to
the dealer of its intention to cancel or terminate, or
written notice from the manufacturer or distributor of
a sales performance deficiency requiring the dealer to
take action to cure the alleged performance
deficiency, a factory manufacturer or distributor
shall disclose in writing to the dealer the basis upon
which new vehicles are allocated, scheduled, and
delivered among the, by vehicle model, to new motor
vehicle dealers of the same line-make for that factory
manufacturer or distributor for the prior three (3)

ENR. S. B. NO. 2184 Page 157
years, and the basis upon which the current allocation
or distribution is being made or will be made based on
existing information to such dealer, or

b. changes an established plan or system of new motor
vehicle or new powersports vehicle distribution. A
new motor vehicle dealer or new powersports vehicle
dealer franchise agreement shall continue in full
force and operation notwithstanding a change, in whole
or in part, of an established plan or system of
distribution of the motor vehicles or new powersports
vehicles offered or previously offered for sale under
the franchise agreement. The appointment of a new
importer or distributor for motor vehicles or new
powersports vehicle offered for sale under the
franchise agreement shall be deemed to be a change of
an established plan or system of distribution. The
discontinuation of a line-make shall not be deemed to
be a change of an established plan or system of motor
vehicle or new powersports vehicle distribution. The
creation of a line-make shall not be deemed to be a
change of an established plan or system of motor
vehicle distribution as long as the new line-make is
not selling the same, or substantially the same
vehicle or vehicles previously sold through another
line-make by new motor vehicle dealers or new
powersports vehicle dealers with an active franchise
agreement for the other line-make in the state if such
dealers are no longer authorized to sell the
comparable vehicle previously sold through their line-
make. Changing a vehicle’s powertrain is not
sufficient to show it is substantially different.
Upon the occurrence of such change, the manufacturer
or distributor shall be prohibited from obtaining a
license to distribute vehicles under the new plan or
system of distribution unless the manufacturer or
distributor offers to each vehicle dealer who is a
party to the franchise agreement a new franchise
agreement containing substantially the same provisions
which were contained in the previous franchise
agreement;

ENR. S. B. NO. 2184 Page 158
11. Being a factory that sells directly or indirectly new motor
vehicles or new powersports vehicles to any retail consumer in the
state except through a new motor vehicle dealer or new powersports
vehicle dealer holding a franchise for the line-make that includes
the new motor vehicle or new powersports vehicle. This paragraph
does not apply to factory sales of new vehicles to its employees,
family members of employees, retirees and family members of
retirees, not-for-profit organizations, or the federal, state, or
local governments. The provisions of this paragraph shall not
preclude a factory from providing information to a consumer for the
purpose of marketing or facilitating a sale of a new vehicle or from
establishing a program to sell or offer to sell new motor vehicles
or new powersports vehicle through participating dealers subject to
the limitations provided in paragraph 2 of Section 562 of this
title;

12. a. Being a factory which directly or indirectly:

(1) owns any ownership interest or has any financial
interest in a new motor vehicle dealer or new
powersports vehicle dealer or any person who
sells products or services pursuant to the terms
of the franchise agreement,

(2) operates or controls a new motor vehicle dealer
or new powersports vehicle dealer, or

(3) acts in the capacity of a new motor vehicle
dealer or new powersports vehicle dealer.

b. (1) This paragraph does not prohibit a factory from
owning or controlling a new motor vehicle dealer
or new powersports vehicle dealer while in a bona
fide relationship with a dealer development
candidate who has made a substantial initial
investment in the franchise and whose initial
investment is subject to potential loss. The
dealer development candidate can reasonably
expect to acquire full ownership of a new vehicle
dealer within a reasonable period of time not to
exceed ten (10) years and on reasonable terms and

ENR. S. B. NO. 2184 Page 159
conditions. The ten-year acquisition period may
be expanded for good cause shown.

(2) This paragraph does not prohibit a factory from
owning, operating, controlling, or acting in the
capacity of a new motor vehicle dealer or new
powersports vehicle dealer for a period not to
exceed twelve (12) months during the transition
from one independent dealer to another
independent dealer if the dealership is for sale
at a reasonable price and on reasonable terms and
conditions to an independent qualified buyer. On
showing by a factory of good cause, the Oklahoma
New Motor Vehicle Commission may extend the time
limit set forth above; extensions may be granted
for periods not to exceed twelve (12) months.

(3) This paragraph does not prohibit a factory from
owning, operating, or controlling or acting in
the capacity of a new motor vehicle dealer or new
powersports vehicle dealer which was in operation
prior to January 1, 2000.

(4) This paragraph does not prohibit a factory from
owning, directly or indirectly, a minority
interest in an entity that owns, operates, or
controls motor vehicle dealerships or powersports
vehicle dealerships of the same line-make
franchised by the manufacturer, provided that
each of the following conditions are met:

(a) all of the new motor vehicle or new
powersports vehicle dealerships selling the
vehicles of that manufacturer in this state
trade exclusively in the line-make of that
manufacturer,

(b) all of the franchise agreements of the
manufacturer confer rights on the dealer of
the line-make to develop and operate, within
a defined geographic territory or area, as

ENR. S. B. NO. 2184 Page 160
many dealership facilities as the dealer and
manufacturer shall agree are appropriate,

(c) at the time the manufacturer first acquires
an ownership interest or assumes operation,
the distance between any dealership thus
owned or operated and the nearest
unaffiliated new motor vehicle or new
powersports vehicle dealership trading in
the same line-make is not less than seventy
(70) miles,

(d) during any period in which the manufacturer
has such an ownership interest, the
manufacturer has no more than three
franchise agreements with new motor vehicle
dealers or new powersports vehicle dealers
licensed by the Oklahoma New Motor Vehicle
Commission to do business within the state,
and

(e) prior to January 1, 2000, the factory shall
have furnished or made available to
prospective new vehicle dealers an offering
circular in accordance with the Trade
Regulation Rule on Franchising of the
Federal Trade Commission, and any guidelines
and exemptions issued thereunder, which
disclose the possibility that the factory
may from time to time seek to own or
acquire, directly or indirectly, ownership
interests in retail dealerships;

13. Being a factory which directly or indirectly makes
available for public disclosure any proprietary information provided
to the factory by a new motor vehicle dealer or new powersports
vehicle dealer, other than in composite form to new vehicle dealers
in the same line-make or in response to a subpoena or order of the
Commission or a court. Proprietary information includes, but is not
limited to, information:

ENR. S. B. NO. 2184 Page 161
a. derived from monthly financial statements provided to
the factory, and

b. regarding any aspect of the profitability of a
particular new motor vehicle dealer or new powersports
vehicle dealer;

14. Being a factory which does not provide or direct leads in a
fair, equitable, and timely manner. Nothing in this paragraph shall
be construed to require a factory to disregard the preference of a
consumer in providing or directing a lead;

15. Being a factory which used the consumer list of a new motor
vehicle dealer or new powersports vehicle dealer for the purpose of
unfairly competing with dealers;

16. Being a factory which prohibits a new motor vehicle dealer
or new powersports vehicle dealer from relocating after a written
request by such dealer if:

a. the facility and the proposed new location satisfies
or meets the written reasonable guidelines of the
factory. Reasonable guidelines do not include
exclusivity or site control unless agreed to as set
forth in subparagraphs f and g of paragraph 9 of this
subsection,

b. the proposed new location is within the area of
responsibility of the new motor vehicle dealer or new
powersports vehicle dealer pursuant to Section 578.1
of this title, and

c. the factory has sixty (60) days from receipt of the
new motor vehicle dealer’s or powersports vehicle
dealer’s relocation request to approve or deny the
request. The failure to approve or deny the request
within the sixty-day time frame shall constitute
approval of the request;

17. Being a factory which prohibits a new motor vehicle dealer
or new powersports vehicle dealer from adding additional line-makes
to its existing facility, if, after adding the additional line-

ENR. S. B. NO. 2184 Page 162
makes, the facility satisfies the written reasonable capitalization
standards and facility guidelines of each factory. Reasonable
facility guidelines do not include a requirement to maintain
exclusivity or site control unless agreed to by the dealer as set
forth in subparagraphs f and g of paragraph 9 of this subsection;

18. Being a factory that increases prices of new motor vehicles
or new powersports vehicles which the dealer had ordered for retail
consumers and notified the factory prior to the dealer’s receipt of
the written official price increase notification. A sales contract
signed by a retail consumer accompanied with proof of order
submission to the factory shall constitute evidence of each such
order, provided that the vehicle is in fact delivered to the
consumer. Price differences applicable to new models or series
motor vehicles at the time of the introduction of new models or
series shall not be considered a price increase for purposes of this
paragraph. Price changes caused by any of the following shall not
be subject to the provisions of this paragraph:

a. the addition to a motor vehicle or powersports vehicle
of required or optional equipment pursuant to state or
federal law,

b. revaluation of the United States dollar in the case of
foreign-made vehicles or components, or

c. an increase in transportation charges due to increased
rates imposed by common or contract carriers;

19. Being a factory that requires a new motor vehicle dealer or
new powersports vehicle dealer to participate monetarily in an
advertising campaign or contest, or purchase any promotional
materials, showroom, or other display decoration or materials at the
expense of the new motor vehicle or powersports vehicle dealer
without consent of the dealer, which consent shall not be
unreasonably withheld;

20. Being a factory that denies any new motor vehicle dealer or
new powersports vehicle dealer the right of free association with
any other dealer for any lawful purpose, unless otherwise permitted
by this chapter; or

ENR. S. B. NO. 2184 Page 163
21. Being a factory that requires a new motor vehicle dealer or
new powersports vehicle dealer to sell, offer to sell, or sell
exclusively an extended service contract, extended maintenance plan,
or similar product, such as gap products offered, endorsed, or
sponsored by the factory by the following means:

a. by an act or statement from the factory that will in
any manner adversely impact the new motor vehicle
dealer, or

b. by measuring dealer’s performance under the franchise
based on the sale of extended service contracts,
extended maintenance plans, or similar products
offered, endorsed, or sponsored by the manufacturer or
distributor;

22. Being a factory that requires or coerces a new motor
vehicle dealer in this state to purchase or lease any electric
vehicle charging stations at the new motor vehicle dealer’s expense
unless the franchise agreement, including any related addendums,
with the new motor vehicle dealer identifies electric vehicle models
among the vehicles available for sale under the dealer’s franchised
line-make, or the new motor vehicle dealer has notified the
manufacturer or distributor of the new motor vehicle dealer’s
intention to begin selling and servicing electric vehicles
manufactured or distributed by that factory. If the new motor
vehicle dealer’s franchise identifies electric vehicle models or the
dealer is actually offering for sale to the public or providing
warranty service on electric vehicles manufactured or distributed by
that factory, the new motor vehicle dealer may not be required to
purchase or lease, at the new motor vehicle dealer’s expense:

a. more than the number and type of electric vehicle
charging stations based upon the reasonable estimate
dealer sales and service volume for those vehicles in
the dealer’s market, or

b. to make electric vehicle charging stations located at
the new motor vehicle dealership available for use by
the general public. Nothing in this paragraph shall
prohibit a factory from offering financial assistance
through a lump-sum payment to new motor vehicle

ENR. S. B. NO. 2184 Page 164
dealers that purchase or install electric charging
stations; and

23. Being a factory that withdraws all or a material part of
its stated electric vehicle distribution plan and fails or refuses,
at the written request of the new motor vehicle dealer, to accept
the return or otherwise fully reimburse a new motor vehicle dealer
for the cost of parts, tools, equipment, chargers and other
returnable items required as a part of that distribution plan,
program, policy or other initiative related to the sale or service
of electric motor vehicles, provided that:

a. the dealer demonstrates that the volume of electric
motor vehicle sales or service is no longer adequate
to allow the dealer to realize a positive return on
the investment over the useful life of the parts,
tools, equipment, chargers, or other returnable items,
and

b. the dealer submits its request to the manufacturer or
distributor in writing and within twenty-four (24)
months of dealer’s receipt of the part, tools,
equipment, charger or other returnable items.

B. Notwithstanding the terms of any franchise agreement, in the
event of a proposed sale or transfer of a new motor vehicle
dealership, the manufacturer or distributor shall be permitted to
exercise a right of first refusal to acquire the assets or ownership
interest of the dealer of the new motor vehicle dealership, if such
sale or transfer is conditioned upon the manufacturer or dealer
entering into a dealer agreement with the proposed new owner or
transferee, only if all the following requirements are met:

1. The manufacturer or distributor must notify the new motor
vehicle dealer of its intent to exercise the right of first refusal
in writing within sixty (60) days of receipt of the completed
proposal for the proposed sale or transfer;

2. The exercise of the right of first refusal will result in
the new motor vehicle dealer and the owner of the dealership
receiving the same or greater consideration as they have contracted
to receive in connection with the proposed change of ownership or

ENR. S. B. NO. 2184 Page 165
transfer. If the proposed new motor vehicle dealership sale or
transfer includes the sale, transfer, or lease of the real property
and improvements thereon, then the right of first refusal shall
include the same terms for the purchase or lease of the real
property and all improvements thereon for not less than the
consideration the new motor vehicle dealer has contracted to receive
in connection with the proposed sale or transfer;

3. The proposed sale or transfer of the dealership does not
involve the transfer or sale to a member or members of the family of
one or more dealer owners, or to a qualified manager or a
partnership or corporation controlled by such persons;

4. The factory agrees to pay the reasonable expenses, including
attorney fees which do not exceed the usual, customary, and
reasonable fees charged for similar work done for other clients
incurred by the proposed new owner and transferee prior to the
exercise by the factory of its right of first refusal in negotiating
and implementing the contract for the proposed sale or transfer of
the dealership or dealership assets. Notwithstanding the foregoing,
no payment of expenses and attorney fees shall be required if the
proposed new dealer or transferee has not submitted or caused to be
submitted an accounting of those expenses within thirty (30) days of
receipt of the written request of the factory for such an
accounting. The accounting may be requested by a factory before
exercising its right of first refusal; and

5. a. For the purposes of this paragraph, “multi-dealership
transaction” means any proposed sale, transfer, or
assignment that involves two or more new motor vehicle
dealerships that are being sold as part of the same
overall transaction or a series of related
transactions intended by the parties to constitute a
single deal.

b. In a multi-dealership transaction, the selling dealer
may withdraw the proposed sale, transfer, or
assignment of the dealership that is subject to the
manufacturer’s or distributor’s right of first refusal
in response to the manufacturer’s or distributor’s
timely received notice of intent to exercise the right
of first refusal as follows:

ENR. S. B. NO. 2184 Page 166

(1) the selling dealer shall provide written notice
to the manufacturer or distributor within thirty
(30) days of receipt of the manufacturer’s or
distributor’s timely received notice of intent to
exercise the right of first refusal, stating that
either:

(a) the entire multi-dealership transaction has
been withdrawn, or

(b) the specific dealership subject to the
timely received notice of manufacturer’s or
distributor’s intent to exercise the right
of first refusal has been excluded from the
multi-dealership transaction,

(2) upon the manufacturer’s or distributor’s receipt
of the selling dealer’s withdrawal notice under
division (1) of this subparagraph, the proposed
sale, transfer, or assignment of the dealership
subject to the manufacturer’s or distributor’s
timely received notice of intent to exercise the
right of first refusal shall be deemed withdrawn,
and the manufacturer’s or distributor’s right of
first refusal with respect to that dealership
shall be deemed extinguished, and

(3) if the selling dealer does not provide the
withdrawal notice within the thirty-day period,
the manufacturer or distributor may proceed with
exercising the right of first refusal.

C. Nothing in this section shall prohibit, limit, restrict, or
impose conditions on:

1. Business activities, including without limitation the
dealings with manufacturers and the representatives and affiliates
of manufacturers, of any person that is primarily engaged in the
business of short-term, not to exceed twelve (12) months, rental of
motor vehicles, powersports vehicles, and industrial and

ENR. S. B. NO. 2184 Page 167
construction equipment and activities incidental to that business,
provided that:

a. any motor vehicle or powersports vehicle sold by that
person is limited to used motor vehicles or
powersports vehicles that have been previously used
exclusively and regularly by that person in the
conduct of business and used motor vehicles or used
powersports vehicles traded in on motor vehicles or
powersports vehicles sold by that person,

b. warranty repairs performed by that person on motor
vehicles or powersports vehicles are limited to those
vehicles that the person owns, previously owned, or
takes in trade, and

c. motor vehicle or powersports vehicle financing
provided by that person to retail consumers for motor
vehicles or powersports vehicles is limited to used
vehicles sold by that person in the conduct of
business; or

2. The direct or indirect ownership, affiliation, or control of
a person described in paragraph 1 of this subsection.

D. As used in this section:

1. “Substantially relates” means the nature of criminal conduct
for which the person was convicted has a direct bearing on the
fitness or ability to perform one or more of the duties or
responsibilities necessarily related to the occupation; and

2. “Poses a reasonable threat” means the nature of criminal
conduct for which the person was convicted involved an act or threat
of harm against another and has a bearing on the fitness or ability
to serve the public or work with others in the occupation.

E. Nothing in this section shall prohibit a manufacturer or
distributor from requiring a dealer to be in compliance with the
franchise agreement and authorized to sell a make and model based on
applicable reasonable standards and requirements that include but
are not limited to any facility, technology, or training

ENR. S. B. NO. 2184 Page 168
requirements necessary to sell or service a vehicle, in order to be
eligible for delivery or allotment of a make or model of a new motor
vehicle or new powersports vehicle or an incentive.

SECTION 61. REPEALER 47 O.S. 2021, Section 565, as last
amended by Section 4, Chapter 119, O.S.L. 2025 (47 O.S. Supp. 2025,
Section 565), is hereby repealed.

SECTION 62. AMENDATORY 47 O.S. 2021, Section 752, as
last amended by Section 13, Chapter 330, O.S.L. 2025 (47 O.S. Supp.
2025, Section 752), is amended to read as follows:

Section 752. A. Only a licensed medical doctor, licensed
osteopathic physician, licensed chiropractic physician, registered
nurse, licensed practical nurse, physician’s assistant, certified by
any state’s appropriate licensing authority, an employee of a
hospital or other health care facility authorized by the hospital or
health care facility to withdraw blood, or individuals licensed in
accordance with Section 1-2505 of Title 63 of the Oklahoma Statutes
as an Intermediate Emergency Medical Technician, an Advanced
Emergency Medical Technician or a Paramedic, acting within the scope
of practice prescribed by their medical director, acting at the
request of a law enforcement officer may withdraw blood for the
purpose of having a determination made of its concentration of
alcohol or the presence or concentration of other intoxicating
substance. Only qualified persons authorized by the Board may
collect breath, saliva or urine, or administer tests of breath under
the provisions of this title.

B. If the person authorized to withdraw blood as specified in
subsection A of this section is presented with a written statement:

1. Authorizing blood withdrawal signed by the person whose
blood is to be withdrawn;

2. Signed by a duly authorized peace officer that the person
whose blood is to be withdrawn has agreed to the withdrawal of
blood;

3. Signed by a duly authorized peace officer that the person
whose blood is to be withdrawn has been placed under arrest and that
the officer has probable cause to believe that the person, while

ENR. S. B. NO. 2184 Page 169
intoxicated, has operated a motor vehicle in such manner as to have
caused the death or serious physical injury of another person, or
the person has been involved in a traffic accident and has been
removed from the scene of the accident that resulted in the death or
great bodily injury, as defined in subsection B of Section 646 of
Title 21 of the Oklahoma Statutes, of any person to a hospital or
other health care facility outside the State of Oklahoma before the
law enforcement officer was able to effect an arrest for such
offense there are exigent circumstances which necessitate the
withdrawal of blood; or

4. In the form of an order from a district court that blood be
withdrawn, the person authorized to withdraw the blood and the
hospital or other health care facility where the withdrawal occurs
may rely on such a statement or order as evidence that the person
has consented to or has been required to submit to the clinical
procedure and shall not require the person to sign any additional
consent or waiver form. In such a case, the person authorized to
perform the procedure, the employer of such person and the hospital
or other health care facility shall not be liable in any action
alleging lack of consent or lack of informed consent.

C. Collection of a person’s blood, to be considered valid and
admissible in evidence, whether performed by or at the direction of
a law enforcement officer or at the request of the tested person,
shall have been performed by a person authorized to collect blood
pursuant to the provisions of subsection A of this section.
Analysis of a person’s blood, to be considered valid and admissible
in evidence, whether performed by or at the direction of a law
enforcement officer or at the request of the tested person, shall
have been performed by a laboratory accredited in accordance with
ISO/IEC 17025 as defined in Section 150.37 of Title 74 of the
Oklahoma Statutes.

D. Collection of a person’s breath, to be considered valid and
admissible in evidence:

1. Shall have been performed by an individual possessing a
valid permit issued by the Board of Tests for Alcohol and Drug
Influence for this purpose;

ENR. S. B. NO. 2184 Page 170
2. Shall have been performed on a breath alcohol measurement
device appearing on the most current conforming products list of
such devices published by the United States Department of
Transportation in the Federal Register, and utilizing a calibrating
unit appearing on the most current conforming products list of such
devices published by the United States Department of Transportation
in the Federal Register;

3. Shall have been performed on a device maintained by the
Board of Tests for Alcohol and Drug Influence; and

4. Shall have been performed in accordance with the operating
procedure prescribed by the State Director of Tests or the Board of
Tests for Alcohol and Drug Influence.

E. No person specified in subsection A of this section, no
employer of such person and no hospital or other health care
facility where blood is withdrawn shall incur any civil or criminal
liability as a result of the proper withdrawal of blood when acting
at the request of a law enforcement officer by the provisions of
Section 751 or 753 of this title, or when acting in reliance upon a
signed statement or court order as provided in this section, if the
act is performed in a reasonable manner according to generally
accepted clinical practice. No person specified in subsection A of
this section shall incur any civil or criminal liability as a result
of the proper collection of breath, saliva or urine when acting at
the request of a law enforcement officer under the provisions of
Section 751 or 753 of this title or when acting pursuant to a court
order.

F. The blood, breath, saliva or urine specimens obtained shall
be tested by the appropriate test as determined by the Board, or
tested by a laboratory that is exempt from the Board rules pursuant
to Section 759 of this title, to determine the alcohol concentration
thereof, or the presence or concentration of any other intoxicating
substance which might have affected the ability of the person tested
to operate a motor vehicle safely.

G. When blood is withdrawn for testing of its alcohol
concentration or other intoxicating substance presence or
concentration, at the request of a law enforcement officer, a
sufficient quantity of the same specimen shall be obtained to enable

ENR. S. B. NO. 2184 Page 171
the tested person, at his or her own option and expense, to have an
independent analysis made of such specimen. The excess blood
specimen shall be retained by a laboratory approved by the Board in
accordance with the rules and regulations of the Board or by a
laboratory that is exempt from the Board rules pursuant to Section
759 of this title, for sixty (60) days from the date of collection.
At any time within that period, the tested person or his or her
attorney may direct that such blood specimen be sent or delivered to
a laboratory of his or her own choosing and approved by the Board
for an independent analysis. Neither the tested person, nor any
agent of such person, shall have access to the additional blood
specimen prior to the completion of the independent analysis, except
the analyst performing the independent analysis and agents of the
analyst.

H. The costs of collecting blood specimens for the purpose of
determining the alcohol or other intoxicating substance thereof, by
or at the direction of a law enforcement officer, shall be borne by
the law enforcement agency employing such officer; provided, if the
person is convicted for any offense involving the operation of a
motor vehicle while under the influence of or while impaired by
alcohol or an intoxicating substance, or both, as a direct result of
the incident which caused the collection of blood specimens, an
amount equal to the costs shall become a part of the court costs of
the person and shall be collected by the court and remitted to the
law enforcement agency bearing the costs. The cost of collecting,
retaining and sending or delivering to an independent laboratory the
excess specimens of blood for independent analysis at the option of
the tested person shall also be borne by such law enforcement
agency. The cost of the independent analysis of such specimen of
blood shall be borne by the tested person at whose option such
analysis is performed. The tested person, or his or her agent,
shall make all necessary arrangements for the performance of such
independent analysis other than the forwarding or delivery of such
specimen.

I. Tests of blood or breath for the purpose of determining the
alcohol concentration thereof, and tests of blood for the purpose of
determining the presence or concentration of any other intoxicating
substance therein, under the provisions of this title, whether
administered by or at the direction of a law enforcement officer or
administered independently, at the option of the tested person, on

ENR. S. B. NO. 2184 Page 172
the excess specimen of such person’s blood to be considered valid
and admissible in evidence under the provisions of this title, shall
have been administered in accordance with Section 759 of this title.

J. Any person who has been arrested for any offense arising out
of acts alleged to have been committed while the person was
operating or in actual physical control of a motor vehicle while
under the influence of alcohol, any other intoxicating substance or
the combined influence of alcohol and any other intoxicating
substance who is not requested by a law enforcement officer to
submit to a test shall be entitled to have an independent test of
his or her blood for the purpose of determining its alcohol
concentration or the presence or concentration of any other
intoxicating substance therein, performed by a person of his or her
own choosing who is qualified as stipulated in this section. The
arrested person shall bear the responsibility for making all
necessary arrangements for the administration of such independent
test and for the independent analysis of any specimens obtained, and
bear all costs thereof. The failure or inability of the arrested
person to obtain an independent test shall not preclude the
admission of other competent evidence bearing upon the question of
whether such person was under the influence of alcohol, or any other
intoxicating substance or the combined influence of alcohol and any
other intoxicating substance.

K. Any agency or laboratory certified by the Board or any
agency or laboratory that is exempt from the Board rules pursuant to
Section 759 of this title, which analyses blood shall make available
a written report of the results of the test administered by or at
the direction of the law enforcement officer to:

1. The tested person, or his or her attorney;

2. The Commissioner of Public Safety;

3. The Director of Service Oklahoma; and

4. The Fatality Analysis Reporting System (FARS) analyst of the
state, upon request.

ENR. S. B. NO. 2184 Page 173
The results of the tests provided for in this title shall be
admissible in all civil actions, including administrative hearings
regarding driving privileges.

SECTION 63. REPEALER 47 O.S. 2021, Section 752, as last
amended by Section 4, Chapter 172, O.S.L. 2025 (47 O.S. Supp. 2025,
Section 752), is hereby repealed.

SECTION 64. REPEALER 47 O.S. 2021, Section 1102, as last
amended by Section 60, Chapter 452, O.S.L. 2024 (47 O.S. Supp. 2025,
Section 1102), is hereby repealed.

SECTION 65. AMENDATORY 47 O.S. 2021, Section 1110, as
last amended by Section 1, Chapter 403, O.S.L. 2025 (47 O.S. Supp.
2025, Section 1110), is amended to read as follows:

Section 1110. A. 1. Except for a security interest in
vehicles held by a dealer for sale or lease, a vehicle registered by
a federally recognized Indian tribe as provided in subsection G of
this section, and a vehicle being registered in this state which was
previously registered in another state and which title contains the
name of a secured party on the face of the other state certificate
or title, and except as otherwise provided in subsection B of
Section 1105 of this title, a security interest in a vehicle as to
which a certificate of title may be properly issued by Service
Oklahoma shall be perfected only when a lien entry form, and the
existing certificate of title, if any, or application for a
certificate of title and manufacturer’s certificate of origin
containing the name and address of the secured party and the date of
the security agreement and the required fee are delivered to Service
Oklahoma or to a licensed operator. As used in this section, the
term “dealer” shall be defined as provided in Section 1-112 of this
title and the term “security interest” shall be defined as provided
in paragraph (35) of Section 1-201 of Title 12A of the Oklahoma
Statutes. When a vehicle title is presented to a licensed operator
for transferring or registering and the documents reflect a
lienholder, the licensed operator shall perfect the lien pursuant to
subsection G of Section 1105 of this title. For the purposes of
this section, the term “vehicle” shall not include special mobilized
machinery, machinery used in highway construction or road material
construction and rubber-tired road construction vehicles including
rubber-tired cranes. The filing and duration of perfection of a

ENR. S. B. NO. 2184 Page 174
security interest, pursuant to the provisions of Title 12A of the
Oklahoma Statutes, including, but not limited to, Section 1-9-311 of
Title 12A of the Oklahoma Statutes, shall not be applicable to
perfection of security interests in vehicles as to which a
certificate of title may be properly issued by Service Oklahoma,
except as to vehicles held by a dealer for sale or lease and except
as provided in subsection D of this section. In all other respects
Title 12A of the Oklahoma Statutes shall be applicable to such
security interests in vehicles as to which a certificate of title
may be properly issued by Service Oklahoma.

2. Whenever a person creates a security interest in a vehicle,
the person shall surrender to the secured party the certificate of
title or the signed application for a new certificate of title, on
the form prescribed by Service Oklahoma, and the manufacturer’s
certificate of origin. The secured party shall deliver the lien
entry form and the required lien filing fee within forty-five (45)
days as provided hereafter with certificate of title or the
application for certificate of title and the manufacturer’s
certificate of origin to Service Oklahoma or to a licensed operator.
If the lien entry form, the lien filing fee and the certificate of
title or application for certificate of title and the manufacturer’s
certificate of origin are delivered to Service Oklahoma or to a
licensed operator within forty-five (45) days after the date of the
lien entry form, perfection of the security interest shall begin
from the date of the execution of the lien entry form, but
otherwise, perfection of the security interest shall begin from the
date of the delivery to Service Oklahoma or to a licensed operator.

3. a. For each security interest recorded on a certificate
of title or manufacturer’s certificate of origin, such
person shall pay a fee of Ten Dollars ($10.00), which
shall be in addition to other fees provided for in the
Oklahoma Vehicle License and Registration Act. Upon
the receipt of the lien entry form and the required
fees with either the certificate of title or an
application for certificate of title and
manufacturer’s certificate of origin, a licensed
operator shall, by placement of a clearly
distinguishing mark, record the date and number shown
in a conspicuous place on each of these instruments.
Of the ten-dollar fee, the licensed operator shall

ENR. S. B. NO. 2184 Page 175
retain Two Dollars ($2.00) for recording the security
interest lien.

b. It shall be unlawful for any person to solicit,
accept, or receive any gratuity or compensation for
acting as a messenger and for acting as the agent or
representative of another person in applying for the
recording of a security interest or for the
registration of a motor vehicle and obtaining the
license plates or for the issuance of a certificate of
title therefor unless Service Oklahoma has appointed
and approved the person to perform such acts; and
before acting as a messenger, any such person shall
furnish to Service Oklahoma a surety bond in such
amount as Service Oklahoma shall determine
appropriate.

4. The certificate of title or the application for certificate
of title and manufacturer’s certificate of origin with the record of
the date of receipt clearly marked thereon shall be returned to the
debtor together with a notice that the debtor is required to
register and pay all additional fees and taxes due within thirty
(30) days from the date of purchase of the vehicle.

5. Any person creating a security interest in a vehicle that
has been previously registered in the debtor’s name and on which all
taxes due the state have been paid shall surrender the certificate
of ownership to the secured party. The secured party shall have the
duty to record the security interest as provided in this section and
shall, at the same time, obtain a new certificate of title which
shall show the secured interest on the face of the certificate of
title.

6. The lien entry form with the date and assigned number
thereof clearly marked thereon shall be returned to the secured
party. If the lien entry form is received and authenticated, as
herein provided, by a licensed operator, the licensed operator shall
make a report thereof to Service Oklahoma upon the forms and in the
manner as may be prescribed by Service Oklahoma.

ENR. S. B. NO. 2184 Page 176
7. Service Oklahoma shall have the duty to record the lien upon
the face of the certificate of title issued at the time of
registering and paying all fees and taxes due on the vehicle.

8. When there is an active lien from a commercial lender in
place on a vehicle, licensed operators shall be prohibited from
transferring the certificate of title on that vehicle until the lien
is satisfied, except when the title is transferred:

a. to a person whose name is included on the loan for
which the lien is placed pursuant to an agreement by
the lender and any party to the title,

b. to a trust created by a person whose name is included
on the loan for which the lien is placed, or

c. from a person who has died, upon the submission of a
death certificate, or

d. upon attestation by the managing member indicating
ownership, to a business entity from a person who owns
at least fifty percent (50%) of the business entity
receiving title. As part of such transfer, the
business entity receiving title and at the discretion
of the financial institution holding the lien, the
individual transferring title and the receiving
business entity may be added as an obligor to the
original note secured by the collateral to which the
transferring individual is a borrower. This shall not
be construed to require refinancing of the original
note. Service Oklahoma shall provide notification of
the transaction to the lienholder, ninety (90) days
prior to effectuating the title transfer and shall
develop an appropriate affidavit and notice necessary
to effectuate a transfer of title. A title transfer
initiated pursuant to this subparagraph shall not
preclude the lienholder from exercising all remedies
available to it in accordance with an agreement
between the lienholder and the individual transferring
title, up to and including repossession of the vehicle
and civil action against the individual transferring
title and receiving business entity. Further, until

ENR. S. B. NO. 2184 Page 177
the original lien is satisfied, the receiving business
entity shall be prohibited from transferring title to
another entity or person. Types of business entities
that may receive a transfer of title pursuant to this
subparagraph shall be limited to:

(1) sole proprietorships,

(2) general partnerships,

(3) limited partnerships,

(4) limited liability companies,

(5) professional limited partnerships, and

(6) professional limited liability companies.

No individual may perform a transfer, pursuant to this
subparagraph, to any business entity that is currently
engaging in any activity which is prohibited by
federal or state law.

The provisions of this paragraph shall not be construed to release
any lien or debt based solely upon a transfer of certificate of
title.

B. 1. A secured party shall, within seven (7) business days
after the satisfaction of the security interest, furnish directly or
by mail a release of a security interest to Service Oklahoma and
mail a copy thereof to the last-known address of the debtor. If the
security interest has been satisfied by payment from a licensed used
motor vehicle dealer to whom the motor vehicle has been transferred,
the secured party shall also, within seven (7) business days after
receipt of a written request from such licensed used motor vehicle
dealer, mail an additional copy of the release to the dealer. If
the secured party fails to furnish the release as required, the
secured party shall be liable to the debtor for a penalty of One
Hundred Dollars ($100.00). Following the seven (7) business days
after satisfaction of the lien and upon receipt by the lienholder of
written communication demanding the release of the lien, thereafter
the penalty shall increase to One Hundred Dollars ($100.00) per day

ENR. S. B. NO. 2184 Page 178
for each additional day beyond seven (7) business days until
accumulating to One Thousand Five Hundred Dollars ($1,500.00) or the
value of the vehicle, whichever is less, and, in addition, any loss
caused to the debtor by such failure.

2. Upon release of a security interest the owner may obtain a
new certificate of title omitting reference to the security
interest, by submitting to Service Oklahoma or to a licensed
operator:

a. a release signed by the secured party, an application
for new certificate of title, and the proper fees, or

b. by submitting to Service Oklahoma or the licensed
operator an affidavit, supported by such documentation
as Service Oklahoma may require, by the owner on a
form prescribed by Service Oklahoma stating that the
security interest has been satisfied and stating the
reasons why a release cannot be obtained, an
application for a new certificate of title and the
proper fees.

Upon receiving such affidavit that the security interest has been
satisfied, Service Oklahoma shall issue a new certificate of title
eliminating the satisfied security interest and the name and address
of the secured parties who have been paid and satisfied. Service
Oklahoma shall accept a release of a security interest in any form
that identifies the debtor, the secured party, and the vehicle, and
contains the signature of the secured party. Service Oklahoma shall
not require any particular form for the release of a security
interest.

The words “security interest” when used in the Oklahoma Vehicle
License and Registration Act do not include liens dependent upon
possession.

C. Service Oklahoma shall file and index certificates of title
so that at all times it will be possible to trace a certificate of
title to the vehicle designated therein, identify the lien entry
form, and the names and addresses of secured parties, or their
assignees, so that all or any part of such information may be made
readily available to those who make legitimate inquiry of Service

ENR. S. B. NO. 2184 Page 179
Oklahoma as to the existence or nonexistence of security interest in
the vehicle.

D. 1. Any security interest in a vehicle properly perfected
prior to July 1, 1979, may be continued as to its effectiveness or
duration as provided by Sections 1-9-510 and 1-9-515 of Title 12A of
the Oklahoma Statutes, or may be terminated, assigned, or released
as provided by Sections 1-9-512, 1-9-513, and 1-9-514 of Title 12A
of the Oklahoma Statutes, as fully as if this section had not been
enacted, or, at the option of the secured party, may also be
perfected under this section, and, if so perfected, the time of
perfection under this section shall be the date the security
interest was originally perfected under the prior law.

2. Upon request of the secured party, the debtor or any other
holder of the certificate of title shall surrender the certificate
of title to the secured party and shall do such other acts as may be
required to perfect the security interest under this section.

E. If a manufactured home is permanently affixed to real
estate, an Oklahoma certificate of title may be surrendered to
Service Oklahoma or a licensed operator for cancellation. When the
document of title is surrendered, the owner shall provide the legal
description or the appropriate tract or parcel number of the real
estate and other information as may be required on a form provided
by Service Oklahoma. Service Oklahoma may not cancel a document of
title if a lien has been registered or recorded. Service Oklahoma
or the licensed operator shall notify the owner and any lienholder
that the title has been surrendered to Service Oklahoma and that
Service Oklahoma may not cancel the title until the lien is
released. Such notification shall include a description of the lien
and such notification to the owner shall be accompanied by the
return of title surrendered. Permanent attachment to real estate
does not affect the validity of a lien recorded or registered with
Service Oklahoma before the document of title is canceled pursuant
to this section. The rights of a prior lienholder pursuant to a
security agreement or the provisions of a credit transaction and the
rights of the state pursuant to a tax lien are preserved. Service
Oklahoma or the licensed operator shall forward the information to
the county assessor of the county where the real estate is located
and indicate whether the original document of title has been
canceled. A fee of Five Dollars ($5.00) shall accompany the

ENR. S. B. NO. 2184 Page 180
application for cancellation of title. When the fee is paid by a
person making an application directly with Service Oklahoma, the fee
shall be deposited in the Oklahoma Tax Commission Fund. Beginning
January 1, 2023, the fee shall be deposited in the Service Oklahoma
Revolving Fund. A fee paid to a licensed operator shall be retained
by the licensed operator. The owner of a manufactured home upon
which the document of title has been properly surrendered may apply
to Service Oklahoma for issuance of a new original certificate of
title upon submission of:

1. An attestation from the homeowner indicating ownership of
the manufactured home and the nonexistence of any security interest
or lien of record in the manufactured home; and

2. A title opinion by a licensed attorney, determining that the
owner of the manufactured home has marketable title to the real
property upon which the manufactured home is located and that no
documents filed of record in the county clerk’s office concerning
the real property contain a mortgage, recorded financial statement,
judgment, or lien of record. Persons or entities to whom the title
opinion is addressed may rely on the title opinion. A security
interest in a manufactured home perfected pursuant to this section
shall have priority over a conflicting interest of a mortgagee or
other lien encumbrancer, or the owner of the real property upon
which the manufactured home became affixed or otherwise permanently
attached. The holder of the security interest in the manufactured
home, upon default, may remove the manufactured home from such real
property. The holder of the security interest in the manufactured
home shall reimburse the owner of the real property who is not the
debtor and who has not otherwise agreed to access the real property
for the cost of repair of any physical injury to the real property,
but shall not be liable for any diminution in value to the real
property caused by the removal of the manufactured home, trespass,
or any other damages caused by the removal. The debtor shall notify
the holder of the security interest in the manufactured home of the
street address, if any, and the legal description of the real
property upon which the manufactured home is affixed or otherwise
permanently attached and shall sign such other documents, including
any appropriate mortgage, as may reasonably be requested by the
holder of such security interest.

ENR. S. B. NO. 2184 Page 181
F. In the case of motor vehicles or trailers, notwithstanding
any other provision of law, a transaction does not create a sale or
security interest merely because it provides that the rental price
is permitted or required to be adjusted under the agreement either
upward or downward by reference to the amount realized upon sale or
other disposition of the motor vehicle or trailer.

G. A security interest in vehicles registered by a federally
recognized Indian tribe shall be deemed valid under Oklahoma law if
validly perfected under the applicable tribal law and the lien is
noted on the face of the tribal certificate of title.

SECTION 66. REPEALER 47 O.S. 2021, Section 1110, as last
amended by Section 1, Chapter 323, O.S.L. 2024 (47 O.S. Supp. 2025,
Section 1110), is hereby repealed.

SECTION 67. AMENDATORY 47 O.S. 2021, Section 1113, as
last amended by Section 72, Chapter 452, O.S.L. 2024 (47 O.S. Supp.
2025, Section 1113), is amended to read as follows:

Section 1113. A. 1. Except for all-terrain vehicles, utility
vehicles and motorcycles used exclusively off roads and highways,
upon the filing of a registration application and the payment of the
fees provided for in the Oklahoma Vehicle License and Registration
Act, Service Oklahoma or the Corporation Commission, as applicable,
shall assign to the vehicle described in the application a
distinctive number, and issue to the owner of the vehicle a
certificate of registration, one license plate and a yearly decal,
unless otherwise previously issued pursuant to the Oklahoma Vehicle
License and Registration Act. Service Oklahoma shall assign an all-
terrain vehicle, utility vehicle or motorcycle used exclusively off
roads and highways a distinctive number and issue to the owner a
certificate of registration and a decal but not a license plate.
For each subsequent registration year, Service Oklahoma shall issue
a yearly decal to be affixed to the license plate, except for an
all-terrain vehicle, utility vehicle or motorcycle used exclusively
off roads and highways. The initial decal for an all-terrain
vehicle, utility vehicle or motorcycle shall be attached to the
front of the vehicle and shall be in clear view. The decal shall be
on the front or on the front fork of the motorcycle used exclusively
off roads and highways and the decal shall be in clear view. The
yearly decal shall have an identification number and the last two

ENR. S. B. NO. 2184 Page 182
numbers of the registration year for which it shall expire. Except
as provided by Section 1113A of this title, the license plate shall
be affixed to the exterior of the vehicle until a replacement
license plate is applied for. If the owner applies for a
replacement license plate, Service Oklahoma shall charge the fee
provided for in Section 1114 of this title. The yearly decal will
validate the license plate for each registration period other than
the year the license plate is issued. The license plate and decal
shall be of such size, color, design and numbering as Service
Oklahoma may direct. However, yearly decals issued to the owner of
a vehicle who has filed an affidavit with the appropriate licensed
operator in accordance with Section 7-607 of this title shall be a
separate and distinct color from all other decals issued under this
section. Before the effective date of this act, Service Oklahoma
shall also issue a monthly decal which shall include a two-letter
abbreviation corresponding to the county in which the vehicle is
registered. Service Oklahoma shall issue all decals in the
possession of Service Oklahoma on the effective date of this act
before issuing any decals which do not contain the county
abbreviation.

2. a. The operation of a street-legal utility vehicle on the
streets and highways of this state requires the
vehicle be issued a certificate of registration and
license plate to be renewed annually. Upon the filing
of a registration application and the payment of the
fees provided for in the Oklahoma Vehicle License and
Registration Act, Service Oklahoma or the Corporation
Commission, as applicable, shall assign to the vehicle
described in the application a distinctive number, and
issue to the owner of the vehicle a certificate of
registration, one license plate and a yearly decal.
For each subsequent registration year, Service
Oklahoma shall issue a yearly decal to be affixed to
the license plate. The initial decal for a street-
legal utility vehicle shall be attached to the front
of the vehicle and shall be in clear view. The yearly
decal shall have an identification number and the last
two numbers of the registration year for which it
shall expire. Except as provided by Section 1113A of
this title, the license plate shall be affixed to the
exterior of the vehicle until a replacement license

ENR. S. B. NO. 2184 Page 183
plate is issued. If the owner applies for a
replacement license plate, Service Oklahoma shall
charge the fee provided for in Section 1114 of this
title. The yearly decal will validate the license
plate for each registration period other than the year
the license plate is issued. The license plate and
decal shall be of such size, color, design, and
numbering as Service Oklahoma may direct. However,
yearly decals issued to the owner of a vehicle who has
filed an affidavit with the appropriate licensed
operator in accordance with Section 7-607 of this
title shall be a separate and distinct color from all
other decals issued under this section.

b. Service Oklahoma shall design and issue a temporary
tag to out-of-state owners of street-legal utility
vehicles. The temporary tag shall be recognized in
lieu of registration in this state. The temporary tag
shall clearly indicate the date of issuance and the
date of expiration, which shall be five (5) days,
including the day of issuance. Upon application for a
temporary tag, the out-of-state owner shall show proof
of insurance coverage that satisfies the requirements
of the Compulsory Insurance Law pursuant to Section 7-
600 et seq. of this title. Service Oklahoma is
authorized to promulgate rules and procedures to
implement the provisions of this paragraph.

3. a. The operation of a military surplus vehicle, as
defined by Section 1-133.1a of this title, on the
streets and highways of this state requires that the
vehicle be issued a certificate of registration and
license plate to be renewed annually. Upon the filing
of a registration application and the payment of the
fees provided for in the Oklahoma Vehicle License and
Registration Act, Service Oklahoma or the Corporation
Commission, as applicable, shall design and assign
license plates of a distinctive design in lieu of the
usual license plates that shall show, in addition to
the identification number, that the vehicle meets the
qualifications of a military surplus vehicle, as the
case may be, owned by an Oklahoma military surplus

ENR. S. B. NO. 2184 Page 184
vehicle collector. The registration shall be valid
for one (1) year and may be renewed by payment of such
annual fee. The yearly decal shall have an
identification number and the last two numbers of the
registration year for which it shall expire. Except
as provided by Section 1113A of this title, the
license plate shall be affixed to the exterior of the
vehicle until a replacement license plate is issued.
If the owner applies for a replacement license plate,
Service Oklahoma shall charge the fee provided for in
Section 1114 of this title. The yearly decal will
validate the license plate for each registration
period other than the year the license plate is
issued. The license plate and decal shall be of such
size, color, design, and numbering as Service Oklahoma
may direct. However, yearly decals issued to the
owner of a vehicle who has filed an affidavit with the
appropriate licensed operator in accordance with
Section 7-607 of this title shall be a separate and
distinct color from all other decals issued under this
section.

b. Each military surplus vehicle collector, as defined by
Section 1-133.1b of this title, who applies for
military surplus vehicle license plates will be issued
a military surplus collector’s identification number
that will appear on each license plate. Second and
all subsequent registrations under this section by the
same collector will bear the same collector’s
identification number followed by a suffix letter for
vehicle identification.

c. A military surplus vehicle collector must own and have
registered one or more vehicles with regular Oklahoma
license plates that are used for regular
transportation.

d. There shall be a one-time processing fee of Twenty
Dollars ($20.00) to defray the cost of issuing the
original military surplus vehicle collector’s military
surplus vehicle designation license plates to ensure

ENR. S. B. NO. 2184 Page 185
that each collector will be issued only one
collector’s identification number.

4. The license plate shall be securely attached to the rear of
the vehicle, except truck-tractor plates which shall be attached to
the front of the vehicle. Service Oklahoma may, with the
concurrence of the Department of Public Safety, by Joint Rule,
change and direct the manner, place and location of display of any
vehicle license plate when such action is deemed in the public
interest. The license plate, decal and all letters and numbers
shall be clearly visible at all times. The operation of a vehicle
in this state, regardless of where such vehicle is registered, upon
which the license plate is covered, overlaid, or otherwise screened
with any material, whether such material be clear, translucent,
tinted or opaque, shall be a violation of this paragraph.

5. Upon payment of the annual registration fee provided in
Section 1133 of this title, Service Oklahoma or the Corporation
Commission, as applicable, or a licensed operator may issue a
permanent nonexpiring license plate to an owner of one hundred or
more commercial motor vehicles and for vehicles registered under the
provisions of Section 1120 of this title. Upon payment of the
annual registration fee, Service Oklahoma or the Corporation
Commission shall issue a certificate of registration that shall be
carried at all times in the vehicle for which it is issued.
Provided, if the registrant submits its application through
electronic means, such qualified owners of one hundred or more
commercial motor vehicles, properly registered pursuant to the
provisions of Section 1133 of this title, may elect to receive a
permanent certificate of registration that shall be carried at all
times in the vehicle for which it is issued.

6. Every vehicle owned by an agency of this state shall be
exempt from the payment of registration fees required by this title.
Provided, such vehicle shall be registered and shall otherwise
comply with the provisions of the Oklahoma Vehicle License and
Registration Act.

B. The license plates required under the provisions of this
title shall conform to the requirements and specifications listed
hereinafter:

ENR. S. B. NO. 2184 Page 186
1. Each license plate shall have a space for the placement of
the yearly decals for each succeeding year of registration after the
initial issue;

2. The provisions of the Oklahoma Vehicle License and
Registration Act regarding the issuance of yearly decals shall not
apply to the issuance of apportioned license plates, including
license plates for state vehicles, and exempt plates for
governmental entities and fire departments organized pursuant to
Section 592 of Title 18 of the Oklahoma Statutes;

3. All license plates and decals shall be made with
reflectorized material as a background to the letters, numbers and
characters displayed thereon. The reflectorized material shall be
of such a nature as to provide effective and dependable brightness
during the service period for which the license plate or decal is
issued;

4. Except as otherwise provided in this subsection, Service
Oklahoma shall design appropriate official license plates for all
state vehicles. Such license plates shall be permanent in nature
and designed in such manner as to remain with the vehicle for the
duration of the vehicle’s life span or until the title is
transferred to a nongovernmental owner;

5. Within the limits prescribed in this section, Service
Oklahoma shall design appropriate official license plates for
vehicles of the Oklahoma Highway Patrol. The license plates shall
have the legend “Oklahoma OK” and shall contain the letters “OHP”
followed by the state seal and the badge number of the Highway
Patrol officer to whom the vehicle is assigned. The words “Oklahoma
Highway Patrol” shall also be included on such license plates;

6. Within the limits prescribed in this section, Service
Oklahoma shall design appropriate official license plates for
vehicles of the Oklahoma Military Department of the State of
Oklahoma. Such license plates shall have the legend “Oklahoma OK”
and shall contain the letters “OMD” followed by the state seal and
three numbers or letters as designated by the Adjutant General. The
words “Oklahoma Military Department” shall also be included on such
license plates;

ENR. S. B. NO. 2184 Page 187
7. Within the limits prescribed in this section, Service
Oklahoma shall design appropriate official license plates for
vehicles of the Oklahoma Department of Corrections. Such license
plates shall contain the letters “DOC” followed by the Department of
Corrections badge and three numbers or letters or combination of
both as designated by the Director of the agency. The words
“Department of Corrections” shall also be included on such license
plates; and

8. Within the limits prescribed in this section, the Oklahoma
Tourism and Recreation Department shall design any license plates
required by the initiation of a license plate reissuance by Service
Oklahoma at the request of the Department of Public Safety pursuant
to the provisions of Section 1113.2 of this title. Any such new
designs shall be submitted by the Oklahoma Tourism and Recreation
Department to the Department of Public Safety for its approval prior
to being issued by Service Oklahoma.

C. Where the applicant has satisfactorily shown that the
applicant owns the vehicle sought to be registered but is unable to
produce documentary evidence of the ownership, a license plate may
be issued upon approval by Service Oklahoma or the Corporation
Commission, as applicable. In such instances the reason for not
issuing a certificate of title shall be indicated on the receipt
given to the applicant. It shall still be the duty of the applicant
to immediately take all necessary steps to obtain the Oklahoma
certificate of title and it shall be unlawful for the applicant to
sell the vehicle until the certificate has been obtained in the
applicant’s name.

D. The certificate of registration provided for in this section
shall be in convenient form, and the certificate of registration, or
a certified copy or photostatic copy thereof, duly authenticated by
Service Oklahoma or the Corporation Commission, as applicable, shall
be carried at all times in or upon all vehicles so registered, in
such manner as to permit a ready examination thereof upon demand by
any peace officer of the state or duly authorized employee of the
Department of Public Safety. Any such officer or agent may seize
and hold such vehicle when the operator of the same does not have
the registration certificate in the operator’s possession or when
any such officer or agent determines that the registration
certificate has been obtained by misrepresentation of any essential

ENR. S. B. NO. 2184 Page 188
or material fact or when any number or identifying information
appearing on such certificate has been changed, altered, obliterated
or concealed in any way, until the proper registration or
identification of such vehicle has been made or produced by the
owner thereof.

E. The purchaser of a new or used manufactured home shall,
within thirty (30) days of the date of purchase, register the home
with Service Oklahoma or a licensed operator pursuant to the
provisions of Section 1117 of this title. For a new manufactured
home, it shall be the responsibility of the dealer selling the home
to place a temporary license plate on the home in the same manner as
provided in Section 1128 of this title for other new motor vehicles.
For the first year that any manufactured home is registered in this
state, Service Oklahoma shall issue a metal license plate which
shall be affixed to the manufactured home. The temporary dealer
license plate or the metal license plate shall be displayed on the
manufactured home at all times when upon a public roadway; provided,
a repossession affidavit issued pursuant to Sections 1110 and 1126
of this title shall be permissible in lieu of a current license
plate and decal for the purposes of removing a repossessed
manufactured home to a secure location. Manufactured homes
previously registered and subject to ad valorem taxation as provided
by law shall have a decal affixed at the time ad valorem taxes are
paid for such manufactured home; provided, for a manufactured home
permanently affixed to real estate, no decal or license plate shall
be required to be affixed and the owner thereof shall be given a
receipt upon payment of ad valorem taxes due on the home. Service
Oklahoma shall make sufficient plates and decals available to the
various licensed operators of the state in order for an owner of a
manufactured home to acquire the plate or decal. A one-dollar fee
shall be charged for issuance of any plate or decal. The fee shall
be apportioned each month to the General Revenue Fund of the State
Treasury.

F. The decal shall be easily visible for purposes of
verification by a county assessor that the manufactured home is
properly assessed for ad valorem taxation. In the first year of
registration, a decal shall be issued for placement on the license
plate indicating payment of applicable registration fees and excise
taxes. A duplicate manufactured home registration decal shall be
affixed inside the window nearest the front door of the manufactured

ENR. S. B. NO. 2184 Page 189
home. In the second and all subsequent years for which the
manufactured home is subject to ad valorem taxation, an annual decal
shall be affixed inside the window nearest the front door as
evidence of payment of ad valorem taxes. Service Oklahoma shall
issue decals to the various county treasurers of the state in order
for a manufactured home owner to obtain such decal each year. Upon
presentation of a valid ad valorem tax receipt, the manufactured
home owner shall be issued the annual decal.

G. Upon the registration of a manufactured home in this state
for the first time or upon discovery of a manufactured home
previously registered within this state for which the information
required by this subsection is not known, Service Oklahoma shall
obtain:

1. The name of the owner of the manufactured home;

2. The serial number or identification number of the
manufactured home;

3. A legal description or address of the location for the home;

4. The actual retail selling price of the manufactured home
excluding Oklahoma taxes;

5. The certificate of title number for the home; and

6. Any other information which Service Oklahoma deems to be
necessary.

The application for registration shall also include the school
district in which the manufactured home is located or is to be
located. The information shall be entered into a computer data
system which shall be used by Service Oklahoma to provide
information to county assessors upon request by the assessor. The
assessor may request any information from the system in order to
properly assess a manufactured home for ad valorem taxation.

SECTION 68. REPEALER 47 O.S. 2021, Section 1113, as last
amended by Section 8, Chapter 236, O.S.L. 2024 (47 O.S. Supp. 2025,
Section 1113), is hereby repealed.

ENR. S. B. NO. 2184 Page 190
SECTION 69. AMENDATORY 47 O.S. 2021, Section 1132, as
last amended by Section 10, Chapter 236, O.S.L. 2024 (47 O.S. Supp.
2025, Section 1132), is amended to read as follows:

Section 1132. A. For all vehicles, unless otherwise
specifically provided by the Oklahoma Vehicle License and
Registration Act, 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 public access within this state in the
following amounts:

1. For the first through the fourth year of registration in
this state or any other state, Eighty-five Dollars ($85.00);

2. For the fifth through the eighth year of registration in
this state or any other 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 sixteenth year of
registration in this state or any other state, Thirty-five Dollars
($35.00); and

5. For the seventeenth and any following year of registration
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, general or local, unless otherwise
specifically provided.

On and after January 1, 2022, if a physically 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 subject to a single registration
period. Upon receipt of a physically disabled license plate, the
standard-issue license plate must be surrendered to Service Oklahoma
or the licensed operator. The physically disabled license plate
must be properly displayed as required for a standard-issue license
plate and will be the sole license plate issued and assigned to the
vehicle. Service Oklahoma shall determine, by rule, a method for

ENR. S. B. NO. 2184 Page 191
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 fees 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 motorcycles used exclusively for
use off roads or highways purchased prior to July 1, 2005, which the
owner chooses to register pursuant to the provisions of Section
1115.3 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 shall be deposited in the Tax Commission Reimbursement Fund
through December 31, 2022, and beginning January 1, 2023, this fee
shall be deposited in the Service Oklahoma Reimbursement Fund. Two
Dollars ($2.00) of the registration fee shall be retained by the
licensed operator. The fees required by subsection A of this
section shall not be required for all-terrain vehicles or
motorcycles used exclusively off roads and highways.

C. For utility vehicles used exclusively 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 register pursuant
to the provisions of Section 1115.3 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 shall be deposited in the
Tax Commission Reimbursement Fund through December 31, 2022, and
beginning January 1, 2023, this fee shall be deposited in the
Service Oklahoma Reimbursement Fund. Two Dollars ($2.00) of the
registration fee shall be retained by the licensed operator. The
fees required by subsection A of this section shall not be required
for utility vehicles used exclusively off roads and highways.

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

ENR. S. B. NO. 2184 Page 192
of the original vehicle as certified by a police report or other
documentation as required by Service Oklahoma; or

2. A defective new original vehicle returned by the
purchaser/registrant to the seller within six (6) months of the date
of purchase of the defective new 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 change of ownership of a vehicle, the
new owner shall obtain title for and, except in the case of salvage
vehicles and manufactured homes, register the vehicle within two (2)
months of change of ownership and pay a transfer fee of Fifteen
Dollars ($15.00) in addition to any other fees provided for in the
Oklahoma Vehicle License and Registration Act. Additionally, within
two (2) business days of the date of the sale or transfer of the
motor vehicle, the parties must submit the requisite documentation
to Service Oklahoma or a licensed operator identifying the motor
vehicle subject to the sale or transfer, purchaser information, and
any associated license plate on the vehicle, pursuant to the
requirements of Section 1112.2 of this title. No new decal shall be
issued to the registrant for an existing license plate. Thereafter,
the owner shall register the vehicle annually on the anniversary
date of its initial registration in this state and shall pay the
fees provided in subsection A of this section and receive a decal
evidencing such payment. Provided, used motor vehicle dealers shall
be exempt from the provisions of this section.

F. In the event a new or used vehicle is not registered,
titled, and tagged within two (2) months from the date of transfer
of ownership, the penalty for the failure of the owner of the
vehicle to register the vehicle within two (2) months shall 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 waived by
Service Oklahoma or any licensed operator except as provided in
subsection C of Section 1127 of this title, or when it can be shown
the vehicle was stolen as certified by a police report or other

ENR. S. B. NO. 2184 Page 193
documentation as required by the Oklahoma Tax Commission. Of each
one-dollar penalty collected pursuant to this subsection:

1. Twenty-one cents ($0.21) shall be apportioned as provided in
Section 1104 of this title;

2. Twenty-one cents ($0.21) shall be retained by the licensed
operator; and

3. Fifty-eight cents ($0.58) shall be deposited in the General
Revenue Fund.

SECTION 70. REPEALER 47 O.S. 2021, Section 1132, as last
amended by Section 75, Chapter 452, O.S.L. 2024 (47 O.S. Supp. 2025,
Section 1132), is hereby repealed.

SECTION 71. REPEALER 51 O.S. 2021, Section 6, as amended
by Section 1, Chapter 303, O.S.L. 2025 (51 O.S. Supp. 2025, Section
6), is hereby repealed.

SECTION 72. AMENDATORY 51 O.S. 2021, Section 24A.5, as
last amended by Section 2, Chapter 404, O.S.L. 2025 (51 O.S. Supp.
2025, Section 24A.5), is amended to read as follows:

Section 24A.5. All records of public bodies and public
officials shall be open to any person for inspection, copying, or
mechanical reproduction during regular business hours; provided:

1. The Oklahoma Open Records Act, Sections 24A.1 through 24A.34
of this title, does not apply to records specifically required by
law to be kept confidential including:

a. records protected by a state evidentiary privilege
such as the attorney-client privilege, the work
product immunity from discovery and the identity of
informer privileges,

b. records of what transpired during meetings of a public
body lawfully closed to the public such as executive
sessions authorized under the Oklahoma Open Meeting
Act,

ENR. S. B. NO. 2184 Page 194
c. personal information within driver records as defined
by the Driver’s Privacy Protection Act, 18 U.S.C.,
Sections 2721 through 2725,

d. information in the files of the Board of Medicolegal
Investigations obtained pursuant to Sections 940 and
941 of Title 63 of the Oklahoma Statutes that may be
hearsay, preliminary unsubstantiated investigation-
related findings, or confidential medical information,

e. any test forms, question banks and answer keys
developed for state licensure examinations, but
specifically excluding test preparation materials or
study guides,

f. last names, addresses, Social Security numbers or tax
identification numbers, and proof of identification
submitted to the Oklahoma Lottery Commission by
persons claiming a lottery prize,

g. unless public disclosure is required by other laws or
regulations, vehicle movement records of the Oklahoma
Transportation Authority obtained in connection with
the Authority’s electronic toll collection system,

h. personal financial information, credit reports, or
other financial data obtained by or submitted to a
public body for the purpose of evaluating credit
worthiness, obtaining a license, permit, or for the
purpose of becoming qualified to contract with a
public body,

i. any digital audio/video recordings of the toll
collection and safeguarding activities of the Oklahoma
Transportation Authority,

j. any personal information provided by a guest at any
facility owned or operated by the Oklahoma Tourism and
Recreation Department to obtain any service at the
facility or by a purchaser of a product sold by or
through the Oklahoma Tourism and Recreation
Department,

ENR. S. B. NO. 2184 Page 195

k. a United States Department of Defense Form 214 (DD
Form 214) filed with a county clerk, including any DD
Form 214 filed before July 1, 2002,

l. except as provided for in Section 2-110 of Title 47 of
the Oklahoma Statutes:

(1) any record in connection with a Motor Vehicle
Report issued by the Department of Public Safety,
as prescribed in Section 6-117 of Title 47 of the
Oklahoma Statutes, or

(2) personal information within driver records, as
defined by the Driver’s Privacy Protection Act,
18 U.S.C., Sections 2721 through 2725, which are
stored and maintained by the Department of Public
Safety,

m. any portion of any document or information provided to
an agency or entity of the state or a political
subdivision to obtain licensure under the laws of this
state or a political subdivision that contains an
applicant’s personal address, personal phone number,
personal email address, any government-issued
identification numbers, or other contact information;
provided, however, lists of persons licensed, the
existence of a license of a person, or a business or
commercial address, or other business or commercial
information disclosable under state law submitted with
an application for licensure shall be public record,
unless the business or commercial address is the same
as the applicant’s personal address, except when the
applicant permits in writing the disclosure of the
address,

n. an investigative file obtained during an investigation
conducted by the State Department of Health into
violations of the Long-Term Care Administrator
Licensing Act under Title 63 of the Oklahoma Statutes,
or

ENR. S. B. NO. 2184 Page 196
o. documents, evidence, materials, records, reports,
complaints, or other information in the possession or
control of the Attorney General or Insurance
Department pertaining to an evaluation, examination,
investigation, or review made pursuant to the
provisions of the Patient’s Right to Pharmacy Choice
Act, the Pharmacy Audit Integrity Act, or Sections 357
through 360 of Title 59 of the Oklahoma Statutes;

2. All Social Security numbers included in a record may be
confidential regardless of the person’s status as a public employee
or private individual and may be redacted or deleted prior to
release of the record by the public body;

3. Any reasonably segregable portion of a record containing
exempt material shall be provided after deletion of the exempt
portions; provided, however, the Department of Public Safety Service
Oklahoma shall not be required to assemble for the requesting person
specific information, in any format, from driving records relating
to any person whose name and date of birth or whose driver license
number is not furnished by the requesting person.

The Oklahoma State Bureau of Investigation shall not be required
to assemble for the requesting person any criminal history records
relating to persons whose names, dates of birth, and other
identifying information required by the Oklahoma State Bureau of
Investigation pursuant to administrative rule are not furnished by
the requesting person;

4. Any request for a record which contains individual records
of persons, and the cost of copying, reproducing or certifying each
individual record is otherwise prescribed by state law, the cost may
be assessed for each individual record, or portion thereof requested
as prescribed by state law. Otherwise, a public body may charge a
fee only for recovery of the reasonable, direct costs of record
copying, or mechanical reproduction. Notwithstanding any state or
local provision to the contrary, in no instance shall the record
copying fee exceed twenty-five cents ($0.25) per page for records
having the dimensions of eight and one-half (8 1/2) by fourteen (14)
inches or smaller, or a maximum of One Dollar ($1.00) per copied
page for a certified copy. However, if the request:

ENR. S. B. NO. 2184 Page 197
a. is solely for commercial purpose, or

b. would clearly cause excessive disruption of the
essential functions of the public body,

then the public body may charge a reasonable fee to recover the
direct cost of record search and copying; however, publication in a
newspaper or broadcast by news media for news purposes shall not
constitute a resale or use of a record for trade or commercial
purpose and charges for providing copies of electronic data to the
news media for a news purpose shall not exceed the direct cost of
making the copy. The fee charged by the Department of Public Safety
for a copy in a computerized format of a record of the Department
shall not exceed the direct cost of making the copy unless the fee
for the record is otherwise set by law. A public body may require
advance payment of the estimated fees authorized under this section
when the estimated cost exceeds Seventy-five Dollars ($75.00) or if
the requestor has outstanding fees from previous requests. Any
portion of an advance payment that exceeds the costs of responding
to the request shall be returned to the requestor.

Any public body establishing fees under the Oklahoma Open
Records Act shall post a written schedule of the fees at its
principal office and with the county clerk.

In no case shall a search fee be charged when the release of
records is in the public interest, including, but not limited to,
release to the news media, scholars, authors and taxpayers seeking
to determine whether those entrusted with the affairs of the
government are honestly, faithfully, and competently performing
their duties as public servants.

The fees shall not be used for the purpose of discouraging
requests for information or as obstacles to disclosure of requested
information;

5. The land description tract index of all recorded instruments
concerning real property required to be kept by the county clerk of
any county shall be available for inspection or copying in
accordance with the provisions of the Oklahoma Open Records Act;
provided, however, the index shall not be copied or mechanically
reproduced for the purpose of sale of the information;

ENR. S. B. NO. 2184 Page 198

6. A public body must provide prompt, reasonable access to its
records but may establish reasonable procedures which protect the
integrity and organization of its records and to prevent excessive
disruptions of its essential functions. A delay in providing access
to records shall be limited solely to the time required for
preparing the requested documents and the avoidance of excessive
disruptions of the public body’s essential functions. In no event
may production of a current request for records be unreasonably
delayed until after completion of a prior records request that will
take substantially longer than the current request. Any public body
which makes the requested records available on the Internet shall
meet the obligation of providing prompt, reasonable access to its
records as required by this paragraph;

7. A public body may require a requestor to complete a records
request form. If a records request does not describe the requested
records with reasonable specificity, a public body may ask the
requestor to clarify the request. To have reasonable specificity, a
request shall:

a. specify a general time frame within which the
requested records would have been created or
transmitted,

b. seek identifiable records, rather than general
information without any qualifiers or other
specifications, and

c. include search terms that are sufficiently specific to
assist the public body in identifying the requested
records.

If a public body has engaged with the requestor to seek the
information needed to fulfill the request and to identify the
records sought by the requestor, including providing the requestor
with general topics or a specific list of records related to the
request, the request may be denied if it is still not reasonably
specific; and

8. A public body shall designate certain persons who are
authorized to release records of the public body for inspection,

ENR. S. B. NO. 2184 Page 199
copying, or mechanical reproduction. At least one person shall be
available at all times to release records during the regular
business hours of the public body.

SECTION 73. REPEALER 51 O.S. 2021, Section 24A.5, as
last amended by Section 14, Chapter 11, O.S.L. 2024 (51 O.S. Supp.
2025, Section 24A.5), is hereby repealed.

SECTION 74. AMENDATORY 51 O.S. 2021, Section 154, as
amended by Section 2, Chapter 314, O.S.L. 2025 (51 O.S. Supp. 2025,
Section 154), is amended to read as follows:

Section 154. A. The total liability of the state and its
political subdivisions on claims within the scope of The
Governmental Tort Claims Act, arising out of an accident or
occurrence happening after October 1, 1985, Section 151 et seq. of
this title, shall not exceed:

1. Seventy-five Thousand Dollars ($75,000.00) for any claim or
to any claimant who has more than one claim for loss of property
arising out of a single act, accident, or occurrence;

2. a. Two Hundred Twenty-five Thousand Dollars ($225,000.00)
to any claimant for any number of claims for
inconvenience, annoyance, or discomfort in nuisance
claims arising out of a single act, accident, or
occurrence in a county with a population of less than
one hundred fifty thousand (150,000) according to the
latest Federal Decennial Census, or

b. Two Hundred Seventy-five Thousand Dollars
($275,000.00) to any claimant for any number of claims
for inconvenience, annoyance, or discomfort in
nuisance claims arising out of a single act, accident,
or occurrence in a county with a population of one
hundred fifty thousand (150,000) or more according to
the latest Federal Decennial Census;

3. a. In no event shall the total liability of the state and
its political subdivisions for a claim for nuisance
exceed Two Hundred Seventy-five Thousand Dollars
($275,000.00) per occurrence.

ENR. S. B. NO. 2184 Page 200

b. In no event shall the total liability of the state and
its political subdivisions for a claim arising from
municipal sewer overflow exceed Two Hundred Seventy-
five Thousand Dollars ($275,000.00) per occurrence;

4. Except as otherwise provided in this paragraph, Two Hundred
Fifty Thousand Dollars ($250,000.00) to any claimant for a claim for
any other loss arising out of a single act, accident, or occurrence.
The limit of liability for the state or any city or county with a
population of one hundred fifty thousand (150,000) or more according
to the latest Federal Decennial Census, or a political subdivision
as defined in subparagraph s of paragraph 12 of Section 152 of this
title, shall not exceed Three Hundred Seventy-five Thousand Dollars
($375,000.00). Except, however, the limits of liability for the
University Hospitals and state mental health hospitals operated by
the Department of Mental Health and Substance Abuse Services for
claims arising from medical negligence shall be Three Hundred
Thousand Dollars ($300,000.00). For claims arising from medical
negligence by any licensed physician, osteopathic physician or
Certified Nurse-Midwife rendering prenatal, delivery or infant care
services from September 1, 1991, through June 30, 1996, pursuant to
a contract authorized by subsection C of Section 1-106 of Title 63
of the Oklahoma Statutes and in conformity with the requirements of
Section 1-233 of Title 63 of the Oklahoma Statutes, the limits of
liability shall be Two Hundred Thousand Dollars ($200,000.00);

5. One Million Dollars ($1,000,000.00) for any number of claims
for indemnification pursuant to Section 162 of this title arising
out of a single occurrence or accident; or

6. Two Million Dollars ($2,000,000.00) in the aggregate for any
number of claims arising out of a single occurrence or accident.

B. 1. Beginning on May 28, 2003 July 1, 2025, claims shall be
allowed for wrongful criminal felony conviction resulting in
imprisonment if the claimant has received a full pardon on the basis
of a written finding by the Governor of actual innocence for the
crime for which the claimant was sentenced or has been granted
judicial relief absolving the claimant of guilt on the basis of
actual innocence of the crime for which the claimant was sentenced.
The Governor or the court shall specifically state, in the pardon or

ENR. S. B. NO. 2184 Page 201
order, the evidence or basis on which the finding of actual
innocence is based.

2. As used in paragraph 1 of this subsection, for a claimant to
recover based on “actual innocence”, the individual must meet the
following criteria:

a. the individual was charged, by indictment or
information, with the commission of a public offense
classified as a felony,

b. the individual did not plead guilty to the offense
charged, or to any lesser included offense, but was
convicted of the offense,

c. the individual was sentenced to incarceration for a
term of imprisonment as a result of the conviction,

d. c. the individual was imprisoned solely on the basis of
the conviction for the offense, and

e. d. (1) in the case of a pardon, a determination was made
by either the Pardon and Parole Board or the
Governor that the offense for which the
individual was convicted, sentenced and
imprisoned, including any lesser offenses, was
not committed by the individual, or

(2) in the case of judicial relief, a court of
competent jurisdiction found by clear and
convincing evidence that the offense for which
the individual was convicted, sentenced and
imprisoned, including any lesser included
offenses, was not committed by the individual and
issued an order vacating, dismissing or reversing
the conviction and sentence and providing that no
further proceedings can be or will be held
against the individual on any facts and
circumstances alleged in the proceedings which
had resulted in the conviction.

ENR. S. B. NO. 2184 Page 202
3. A claimant shall not be entitled to compensation for any
part of a sentence in prison during which the claimant was also
serving a concurrent sentence for a crime not covered by this
subsection.

4. The total liability of the state and its political
subdivisions on any claim within the scope of The Governmental Tort
Claims Act arising out of wrongful criminal felony conviction
resulting in imprisonment shall not exceed One Hundred Seventy-five
Thousand Dollars ($175,000.00) be in an amount equal to Fifty
Thousand Dollars ($50,000.00) multiplied by the number of years
served in prison, expressed as a fraction to reflect partial years.

5. In addition to the award of damages provided for in
paragraph 4 of this subsection, a claimant who served his or her
time on death row shall be entitled to receive supplemental
compensation in the amount of Fifty Thousand Dollars ($50,000.00)
multiplied by the number of years the person served on death row,
expressed as a fraction to reflect partial years.

6. In addition to the award of damages provided for in
paragraph 4 of this subsection, a claimant who was released on
parole or released under conditions of probation shall be entitled
to receive supplemental compensation in the amount of Twenty-five
Thousand Dollars ($25,000.00) multiplied by the number of years the
person was on parole or under probation, expressed as a fraction to
reflect partial years.

7. A claimant entitled to compensation under the provisions of
this subsection shall be entitled to an award of damages under this
subsection of One Million Dollars ($1,000,000.00) or less which
shall be paid to the claimant in a lump sum. If an award of damages
under this subsection exceeds One Million Dollars ($1,000,000.00),
then One Million Dollars ($1,000,000.00) of the award shall be paid
to the claimant in a lump sum and the remainder shall be paid
annually in equal payments over a period of three (3) years.

8. The provisions of this subsection shall apply to convictions
exonerations occurring on or before May 28, 2003, as well as
convictions occurring and after May 28, 2003. If a court of
competent jurisdiction finds that retroactive application of this

ENR. S. B. NO. 2184 Page 203
subsection is unconstitutional, the prospective application of this
subsection shall remain valid July 1, 2025.

C. No award for damages in an action or any claim against the
state or a political subdivision shall include punitive or exemplary
damages.

D. When the amount awarded to or settled upon multiple
claimants exceeds the limitations of this section, any party may
apply to the district court which has jurisdiction of the cause to
apportion to each claimant the claimant’s proper share of the total
amount as limited herein. The share apportioned to each claimant
shall be in the proportion that the ratio of the award or settlement
made to each claimant bears to the aggregate awards and settlements
for all claims against the state or its political subdivisions
arising out of the occurrence. When the amount of the aggregate
losses presented by a single claimant exceeds the limits of
paragraph 1, 2, 3, or 4 of subsection A of this section, each person
suffering a loss shall be entitled to that person’s proportionate
share.

E. The total liability of resident physicians and interns while
participating in a graduate medical education program of the
University of Oklahoma College of Medicine, its affiliated
institutions and the Oklahoma State University College of
Osteopathic Medicine shall not exceed One Hundred Fifty Thousand
Dollars ($150,000.00).

F. The total liability of a public trust hospital and physician
for the acts of a physician who provides medical services on the
premises of a public trust hospital, as provided by Section 152 of
this title, that is located in a county with a population of fewer
than seventy-five thousand (75,000) according to the latest Federal
Decennial Census, but who is not employed by such hospital, shall
not exceed One Million Dollars ($1,000,000.00). If the physician is
employed by another group or entity not under the sole or majority
control of the physician, the total limit of liability of the
physician and hospital shall be the higher coverage afforded by the
liability policy, self-insurance, or assets of that group or entity.

G. For claims within the scope of The Governmental Tort Claims
Act, the liability limits in this section for claims on or after the

ENR. S. B. NO. 2184 Page 204
effective date of this act shall be adjusted beginning January 1,
2031, and every five (5) years thereafter for inflation to reflect
the lesser of the percentage change in the Consumer Price Index
published by the Bureau of Labor Statistics of the United States
Department of Labor for such period or four percent (4%) in any
five-year period.

H. The state or a political subdivision may petition the court
that all parties and actions arising out of a single accident or
occurrence shall be joined as provided by law, and upon order of the
court the proceedings upon good cause shown shall be continued for a
reasonable time or until such joinder has been completed. The state
or political subdivision shall be allowed to interplead in any
action which may impose on it any duty or liability pursuant to The
Governmental Tort Claims Act.

I. The liability of the state or political subdivision under
The Governmental Tort Claims Act shall be several from that of any
other person or entity, and the state or political subdivision shall
only be liable for that percentage of total damages that corresponds
to its percentage of total negligence. Nothing in this section
shall be construed as increasing the liability limits imposed on the
state or political subdivision under The Governmental Tort Claims
Act.

SECTION 75. REPEALER 51 O.S. 2021, Section 154, as
amended by Section 2, Chapter 292, O.S.L. 2025 (51 O.S. Supp. 2025,
Section 154), is hereby repealed.

SECTION 76. AMENDATORY 57 O.S. 2021, Section 37, as
amended by Section 9, Chapter 187, O.S.L. 2025 (57 O.S. Supp. 2025,
Section 37), is amended to read as follows:

Section 37. A. If all correctional facilities reach maximum
capacity and the Department of Corrections is required to contract
for bed space to house state inmates:

1. The Pardon and Parole Board shall consider all nonviolent
offenders for parole who are within six (6) months of their
scheduled release from a penal facility; and

ENR. S. B. NO. 2184 Page 205
2. Prior to contracting with a private prison operator to
provide housing for state inmates, the Department shall send
notification to all county jails in this state that bed space is
required to house the overflow population of state inmates. Upon
receiving notification, the sheriff or jail trust administrator of a
county jail is authorized to enter into agreements with the
Department to provide housing for the inmates. Reimbursement for
the cost of housing the inmates shall be a negotiated per diem rate
for each inmate as contracted but shall in no event be less than the
per diem rate provided for in Section 38 of this title.

B. No inmate may be received by a penal facility from a county
jail without first scheduling a transfer with the Department.
Within five (5) business days after the court orders the judgment
and sentence, the court clerk shall transmit to the Department by
facsimile, electronic mail, or actual delivery a certified copy of
the judgment and sentence.

C. The receipt of the certified copy of the judgment and
sentence shall be certification that the sentencing court has
entered a judgment and sentence and all other necessary commitment
documents. The Department of Corrections is authorized to determine
the appropriate method of delivery from each county based on
electronic or other capabilities, and establish a method for issuing
receipts certifying that the Department has received the judgment
and sentence document. The Department shall establish a dedicated
electronic address location for receipt of all electronically
submitted judgment and sentence documents. The electronic address
location shall provide written receipt verification of each received
judgment and sentence document. Once an appropriate judgment and
sentence document is received by the Department of Corrections, the
Department shall contact the sheriff or jail trust administrator
when bed space is available to schedule the transfer and reception
of the inmate into the Department.

D. If the Department receives a judgment and sentence document
from a county that includes inaccurate information from the
sentencing court the Department shall notify the county within a
timely manner. If the Department receives a judgment and sentence
document from a county that is missing the classification level of
the felony crime, the Department shall default to the lowest
possible classification level for that offense. If the Department

ENR. S. B. NO. 2184 Page 206
receives a judgment and sentence document from a county that is
missing the required amount of the minimum time to be served, the
Department shall default to the lowest possible amount of the
minimum time to be served for that offense.

E. When a county jail has reached its capacity of inmates as
provided in the standards set forth in Section 192 of Title 74 of
the Oklahoma Statutes the Oklahoma Jail Standards Act, then the
county sheriff or jail trust administrator shall notify the Director
of the Oklahoma Department of Corrections, or the Director’s
designated representative, by facsimile, electronic mail, or actual
delivery, that the county jail has reached or exceeded its capacity
to hold inmates. The notification shall include copies of any
judgment and sentences not previously delivered as required by
subsection B of this section. Then within Within seventy-two (72)
hours following such notification, the county sheriff or jail trust
administrator shall transport the designated excess inmate or
inmates to a penal facility designated by the Department. The
sheriff or jail trust administrator shall notify the Department of
the transport of the inmate prior to the reception of the inmate.
The Department shall schedule the reception date and receive the
inmate within seventy-two (72) hours of notification that the county
jail is at capacity, unless other arrangements can be made with the
sheriff or jail trust administrator.

F. The Department will shall be responsible for the cost of
housing the inmate in the county jail including costs of medical
care provided from the date the judgment and sentence was ordered by
the court until the date of transfer of the inmate from the county
jail. The Department shall implement a policy for determination of
scheduled dates on which an inmate or multiple inmates are to be
transferred from county jails. The policy shall allow for no less
than three alternative dates from which the sheriff or jail trust
administrator of a county jail may select and shall provide for
weather-related occurrences or other emergencies that may prevent or
delay transfers on the scheduled date. The policy shall be
available for review upon request by any sheriff or jail trust
administrator of a county jail. The cost of housing shall be the
per diem rate specified in Section 38 of this title. In the event
the inmate has one or more criminal charges pending in the same
Oklahoma jurisdiction and the county jail refuses to transfer the
inmate to the Department because of the pending charges, the

ENR. S. B. NO. 2184 Page 207
Department shall not be responsible for the housing costs of the
inmate while the inmate remains in the county jail with pending
charges. Once the inmate no longer has pending charges in the
jurisdiction, the Department shall be responsible for the housing
costs of the inmate for the period beginning on the date the
judgment and sentence or final order was ordered by the Court. In
the event the inmate has other criminal charges pending in another
Oklahoma jurisdiction, the Department shall be responsible for the
housing costs while the inmate remains in the county jail awaiting
transfer to another jurisdiction or until the date the inmate is
scheduled to be transferred to the Department, whichever is earlier.
Once the inmate is transferred to another jurisdiction, the
Department is not responsible for the housing cost of the inmate
until such time that another judgment and sentence is received by
the Department from another Oklahoma jurisdiction.

The sheriff or jail trust administrator may submit invoices for
the cost of housing the inmate on a monthly basis. Final payment
for housing an offender will be made only after the official
judgment and sentence is received by the Department of Corrections.

SECTION 77. REPEALER 57 O.S. 2021, Section 37, as
amended by Section 11, Chapter 11, O.S.L. 2025 (57 O.S. Supp. 2025,
Section 37), is hereby repealed.

SECTION 78. REPEALER 57 O.S. 2021, Section 138, as
amended by Section 38, Chapter 59, O.S.L. 2024 (57 O.S. Supp. 2025,
Section 138), is hereby repealed.

SECTION 79. REPEALER 57 O.S. 2021, Section 571, as last
amended by Section 40, Chapter 59, O.S.L. 2024 (57 O.S. Supp. 2025,
Section 571), is hereby repealed.

SECTION 80. AMENDATORY 59 O.S. 2021, Section 46.4, as
last amended by Section 2, Chapter 147, O.S.L. 2024 (59 O.S. Supp.
2025, Section 46.4), is amended to read as follows:

Section 46.4. There is hereby re-created, to continue until
July 1, 2026, in accordance with the provisions of the Oklahoma
Sunset Law, a board to be known as the “Board of Governors of the
Licensed Architects, Landscape Architects and Registered Commercial
Licensed Interior Designers of Oklahoma”, hereinafter referred to as

ENR. S. B. NO. 2184 Page 208
the Board. The Board shall be composed of eleven (11) members
including six persons who are duly licensed to practice architecture
and are in good standing in this state, two persons who are duly
licensed to practice landscape architecture and are in good standing
in this state, two persons who are registered commercial duly
licensed interior designers and who are active and in good standing
and one lay member. Each member of the Board shall be a qualified
elector of this state, and the architect, landscape architect and
registered commercial licensed interior designer members shall have
had five (5) years’ licensing or registration experience as the
professional position requires in this state. Re-creation of the
Board shall not alter existing staggered terms. Board members,
other than the lay member, shall be appointed for a period of five
(5) years. A member may be reappointed to succeed themselves. The
licensed architect, landscape architect or the registered commercial
licensed interior designer members may be appointed by the Governor
from a list of nominees submitted by respective professional
societies of this state. Membership in a professional society shall
not be a prerequisite to appointment to the Board. The lay member
of the Board shall be appointed by the Governor to a term
coterminous with that of the Governor. The lay member shall serve
at the pleasure of the Governor. All board members, including the
lay member, may continue to serve after the expiration of their term
until such time as a successor is appointed. Vacancies which may
occur in the membership of the Board shall be filled by appointment
by the Governor. Each person who has been appointed to fill a
vacancy shall serve for the remainder of the term for which the
member the person shall succeed was appointed and until a successor,
in turn, has been appointed and shall have qualified. Each member
of the Board, before entering upon the discharge of the duties of
the member, shall make and file with the Secretary of State a
written oath or affirmation for the faithful discharge of official
duties. Each member of the Board shall be reimbursed for travel
expenses pursuant to the State Travel Reimbursement Act.

SECTION 81. REPEALER 59 O.S. 2021, Section 46.4, as last
amended by Section 4, Chapter 138, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.4), is hereby repealed.

SECTION 82. AMENDATORY 59 O.S. 2021, Section 46.7, as
amended by Section 5, Chapter 138, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.7), is amended to read as follows:

ENR. S. B. NO. 2184 Page 209

Section 46.7. A. In addition to the other powers and duties
imposed by law, the Board of Governors of the Architects, Landscape
Architects and Licensed Interior Designers of Oklahoma shall have
the power and duty to:

1. Prescribe such rules and to make such orders, as it may deem
necessary or expedient in the performance of its duties;

2. Prepare, conduct, and grade examinations of persons who
shall apply for the issuance of licenses to them, and to promulgate
such rules with reference thereto as it may deem proper as a portion
used to determine competency for the issuance of licenses;

3. Work with nationally recognized licensing organizations to
prepare, conduct, and grade examinations, written or oral, of
persons who shall apply for the issuance of licenses;

4. Determine the satisfactory passing score on examinations and
issue licenses to persons who shall have passed examinations, or who
shall otherwise be entitled thereto;

5. Determine eligibility for licenses and certificates of
authority and issue them;

6. Promulgate rules to govern the issuing of reciprocal
licenses;

7. Upon good cause shown, as hereinafter provided, deny the
issuance of a license or certificate of authority or suspend,
revoke, refuse to renew or issue probation orders for licenses,
and/or require additional educational coursework and determine when
the objectives have been met;

8. Upon proper showing, reinstate or conditionally reinstate
licenses or certificates of authority previously issued;

9. Review, affirm, reverse, vacate or modify its order with
respect to any such denial, suspension, revocation, probation and/or
educational coursework requirements or refusal to renew;

ENR. S. B. NO. 2184 Page 210
10. Prescribe rules governing proceedings for the denial of
issuance of a license or certificate of authority, suspension,
revocation or refusal to renew, to issue probation orders and/or
require additional educational coursework and determine when the
objectives have been met for cause, and reinstate them;

11. Prescribe such penalties, as it may deem proper, to be
assessed against holders of licenses or certificates of authority
for the failure to pay the biennial fee hereinafter provided for;

12. Levy civil penalties plus the legal costs incurred by the
Board to prosecute the case against any person or entity who shall
violate any of the provisions of the State Architectural and
Licensed Interior Designers Act, or any rule promulgated pursuant
thereto;

13. Obtain an office, secure such facilities, and employ,
direct, discharge and define the duties and set the salaries of such
office personnel and set the salaries of such unclassified and
exempt office personnel as deemed necessary by the Board;

14. Initiate disciplinary action, prosecute and seek
injunctions against any person or entity who has violated any of the
provisions of the State Architectural and Licensed Interior
Designers Act or any rule of the Board promulgated pursuant to said
act and against the owner/developer of the building type not exempt;

15. Investigate alleged violations of the State Architectural
and Licensed Interior Designers Act or of the rules, orders or final
decisions of the Board;

16. Promulgate rules of conduct governing the practice of
architects, landscape architects and licensed interior designers;

17. Keep accurate and complete records of proceedings, and
certify the same as may be appropriate;

18. Whenever it deems it appropriate, confer with the Attorney
General or the Attorney General’s assistants in connection with all
legal matters and questions. The Board may also retain an attorney
who is licensed to practice law in this state. The attorney shall
serve at the pleasure of the Board for such compensation as may be

ENR. S. B. NO. 2184 Page 211
provided by the Board. The attorney shall advise the Board and
perform legal services for the Board with respect to any matters
properly before the Board. In addition to the above, the Board may
employ hearing examiners to conduct administrative hearings under
the provisions of the Administrative Procedures Act;

19. Prescribe by rules, fees to be charged as required by this
act;

20. Adopt rules providing for a program of continuing education
in order to ensure that all architects, landscape architects, and
licensed interior designers remain informed of those technical and
professional subjects that the Board deems appropriate. The Board
may by rule describe the methods by which the requirements of such
program may be satisfied. Failure to meet such requirements of
continuing education shall result in nonrenewal of the license
issued to the architect, landscape architect, or licensed interior
designer;

21. Adopt rules regarding requirements for intern development
as a prerequisite for licensure;

22. Give scholarships, as determined by the Board, to an
individual or individuals advancing toward obtaining an accredited
National Architectural Accreditation Board, Landscape Architectural
Accreditation Board or Council for Interior Design Accreditation
degree in one of these three professions in an Oklahoma higher
education institution; and

23. Take such other action as may be reasonably necessary or
appropriate to effectuate the State Architectural and Licensed
Interior Designers Act. The Board may, at its discretion, contract
with other state agencies and nonprofit corporations for the
endowment, management, and administration of scholarships. The
requirements of such scholarships shall be determined by the Board.
However, nothing contained herein shall be construed as requiring
the Board to endow or award any scholarship.

B. The Board may use its funds to establish and conduct
instructional programs for persons who are currently licensed under
this act, and persons seeking licensure, as well as refresher
courses for persons interested in obtaining adequate instruction or

ENR. S. B. NO. 2184 Page 212
programs of study to qualify them for licensure to practice. The
Board may expend its funds for these purposes and may conduct,
sponsor, and arrange for instructional programs and may carry out
instructional programs through extension courses or other media.
The Board may enter into plans or agreements with community
colleges, public or private institutions of higher learning, the
State Board of Education, the Oklahoma Department of Career and
Technology Education, or nonprofit organizations for the purpose of
planning, scheduling or arranging courses, instruction, extension
courses, or assisting in obtaining courses of study or programs in
the fields of architecture, landscape architecture, or commercial
interior design. The Board shall encourage the educational
institutions in Oklahoma to offer courses necessary to complete the
educational requirements of Section 46.1 et seq. of this title. For
the purpose of carrying out these objectives, the Board may adopt
rules as may be necessary for educational programs, instruction,
extension services or for entering into plans or contracts with
persons or educational institutions and the Oklahoma Department of
Career and Technology Education.

SECTION 83. REPEALER 59 O.S. 2021, Section 46.7, as
amended by Section 3, Chapter 147, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.7), is hereby repealed.

SECTION 84. AMENDATORY 59 O.S. 2021, Section 46.9, as
amended by Section 6, Chapter 138, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.9), is amended to read as follows:

Section 46.9. A. The practice of architecture, landscape
architecture, or licensed interior design or offering to practice
these professions for others by persons licensed under this act
through a partnership, firm, association, corporation, limited
liability company or limited liability partnership as directors,
partners, officers, shareholders, employees, managers, members or
principals is permitted, subject to the provisions of the State
Architectural and Licensed Interior Designers Act, provided:

1. One or more of the directors, partners, officers,
shareholders, managers, members or principals of said partnership,
firm, association, corporation, limited liability company or limited
liability partnership is designated as being responsible for the
entity’s activities and decisions legally responsible for the entity

ENR. S. B. NO. 2184 Page 213
of said partnership, firm, association, corporation, limited
liability company or limited liability partnership;

2. Such director, partner, officer, shareholder, manager,
member or principal is duly licensed under the State Architectural
and Licensed Interior Designers Act; and

3. All personnel of said partnership, firm, association,
corporation, limited liability company or limited liability
partnership who act on behalf of the entity for these professions in
the state are licensed under the State Architectural and Licensed
Interior Designers Act; and

4. Said partnership, firm, association, corporation, limited
liability company or limited liability partnership has been issued a
certificate of authority by the Board.

B. The Board shall have the power to issue, revoke, deny, or
refuse to renew a certificate of authority for a partnership, firm,
association, corporation, limited liability company or limited
liability partnership as provided for in the State Architectural and
Licensed Interior Designers Act.

C. A partnership, firm, association, corporation, limited
liability company or limited liability partnership desiring to
practice architecture, landscape architecture, or licensed interior
design shall file with the Board an application for a certificate of
authority, and pay all fees, for each office location performing
work on Oklahoma projects on a form approved by the Board which
shall include the names, addresses, state of licensure and license
number of all partners, directors, officers, members, managers or
principals of the partnership, firm, association, corporation,
limited liability company or limited liability partnership legally
responsible for the entity’s practice. The form shall name an
individual having the practice of architecture in such person’s
charge who is a director, partner, officer, member, manager or
principal. The person shall be duly licensed as an architect to
practice architecture or licensed as a landscape architect to
practice landscape architecture, or as a licensed interior designer
to practice licensed interior design in this state through said
partnership, firm, association, corporation, limited liability
company or limited liability partnership legally responsible for the

ENR. S. B. NO. 2184 Page 214
entity’s practice or services offered and other information required
by the Board. In the event there shall be a change in any of these
persons during the term of the certification, such change shall be
filed with the Board within thirty (30) days after the effective
date of said change. If all of the requirements of this section and
the Board’s current rules have been met, the Board shall issue a
certificate of authority to such partnership, firm, association,
corporation, limited liability company or limited liability
partnership.

D. Any other person licensed pursuant to the State
Architectural and Licensed Interior Designers Act, not practicing
these professions as a partnership, firm, association, corporation,
limited liability company or limited liability partnership, shall
practice as an individual.

E. No such partnership, firm, association, corporation, limited
liability company or limited liability partnership shall be relieved
of responsibility for the conduct or acts of its agents, employees,
partners, directors, officers, managers, members or principals by
reason of its compliance with the provisions of this section, or
shall any individual practicing these professions be relieved of
responsibility for professional services performed as an individual
by reason of such person’s employment or relationship with such
partnership, firm, association, corporation, limited liability
company or limited liability partnership.

F. The Secretary of State shall not issue a certificate of
incorporation or register a foreign corporation or any other entity
which includes among the objectives for which it is established any
of the words “Architect”, “Architectural”, “Architecture”,
“Landscape Architect”, “Landscape Architecture”, “Licensed Interior
Designer”, or “Licensed Interior Design”, or any modification or
derivation of these words, unless the Board has issued for said
applicant either a certificate of authority for an entity, or a
letter indicating eligibility for an exemption pursuant to the State
Architectural and Licensed Interior Designers Act. The entity
applying shall supply such certificate or letter from the Board with
its application for incorporation or registration.

G. The Secretary of State shall not register any trade name or
service mark which includes such words, as set forth in subsection F

ENR. S. B. NO. 2184 Page 215
of this section, or modifications or derivatives thereof in its firm
name or logotype except those entities or individuals holding
certificates of authority issued under the provisions of this
section or letters of eligibility issued by the Board.

H. Upon application for renewal and upon compliance with the
provisions of the State Architectural and Licensed Interior
Designers Act and the rules of the Board, a certificate of authority
shall be renewed as provided in this act.

SECTION 85. REPEALER 59 O.S. 2021, Section 46.9, as
amended by Section 4, Chapter 147, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.9), is hereby repealed.

SECTION 86. AMENDATORY 59 O.S. 2021, Section 46.10, as
amended by Section 5, Chapter 147, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.10), is amended to read as follows:

Section 46.10. A. Every licensed architect, landscape
architect, registered commercial licensed interior designer,
partnership, corporation, limited liability company, or limited
liability partnership shall pay to the Board a renewal fee as
prescribed by the rules of the Board prior to or on June 30 of odd
years. No license, registration, certificate of authority, or
certificate of title shall be issued or renewed for longer than two
(2) years. Upon receipt of the fee, the Board shall issue a
renewal, which shall authorize the person, partnership, corporation,
limited liability company, or limited liability partnership to
practice architecture, landscape architecture or use the title
registered commercial licensed interior designer design, as the case
may be, in this state.

B. The license of an architect or, landscape architect, or the
registration of a registered commercial licensed interior designer
which has been canceled by the Board for nonpayment of dues may be
renewed at any time within three (3) years from the date of the
cancellation, upon payment to the Board of the fees and any
penalties prescribed by the Board. If a license or registration,
initially granted by the State of Oklahoma that was the sole license
of a professional, remains canceled for a period exceeding three (3)
consecutive years, it may be reinstated subject to Board review.
Upon review, the Board may prescribe a test or an examination in

ENR. S. B. NO. 2184 Page 216
order to determine continued competency of the licensee or
registrant. An individual who is licensed in another jurisdiction
and whose Oklahoma license has been canceled for a period exceeding
three (3) consecutive years may reapply as prescribed in the rules
of the Board. A partnership, corporation, limited liability company
or limited liability partnership may reinstate a certificate of
authority or a certificate of title canceled for a period exceeding
three (3) years in the manner provided by the rules of the Board.

SECTION 87. REPEALER 59 O.S. 2021, Section 46.10, as
amended by Section 7, Chapter 138, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.10), is hereby repealed.

SECTION 88. AMENDATORY 59 O.S. 2021, Section 46.21, as
amended by Section 15, Chapter 138, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.21), is amended to read as follows:

Section 46.21. A. The State Architectural and Licensed
Interior Designers Act shall not apply to any persons, firms,
corporations, limited liability companies or limited liability
partnerships that do not hold a license or certification in any
jurisdiction for exempted Code Use Groups defined by the State
Architectural and Licensed Interior Designers Act, providing such
persons and/or entities shall not represent such person or entity to
be an architect, licensed interior designer, or other title of
profession or business using a form of the words, “Architect” or
“Licensed Interior Designer”. This act shall not prevent such
persons and/or entities from advertising or selling their services.

Any architect, landscape architect or licensed interior designer
from any jurisdiction who contracts, provides or holds out to the
public that he or she is able to provide professional services in
Oklahoma is required to hold a license or certificate of authority
as needed from the Board, even on exempt Code Use Groups, and an
architect, landscape architect, or licensed interior designer is
required to sign, seal and date all construction documents and
technical submissions.

B. Nothing in this act shall be construed to prevent the
preparation of technical submissions or the administration of
construction contracts by employees of a person or entity lawfully

ENR. S. B. NO. 2184 Page 217
engaged in the practice of architecture when such employees are
acting under the responsible control of an architect.

C. The following shall govern design competitions in the state:

1. Nothing in this act shall prohibit a person or firm from
participating in an architectural design competition involving only
architectural programming, planning, schematic design or design
development information provided to a sponsor; and

2. The competition winner, prior to seeking the commission for
architectural services on the proposed project, shall apply for
licensing in this state within ten (10) days of notification of
winning the competition and complete the process within thirty (30)
days.

D. Nothing in this act shall prohibit an officer or employee of
the United States Armed Forces or an employee of the United States
government from practicing within the scope of their authority and
employment.

SECTION 89. REPEALER 59 O.S. 2021, Section 46.21, as
amended by Section 6, Chapter 147, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.21), is hereby repealed.

SECTION 90. AMENDATORY 59 O.S. 2021, Section 46.21b, as
last amended by Section 1, Chapter 208, O.S.L. 2025 (59 O.S. Supp.
2025, Section 46.21b), is amended to read as follows:

Section 46.21b. A. An architect shall be required to plan,
design, and prepare plans and specifications for the following Code
Use Groups except where specifically exempt from the provisions of
the State Architectural and Licensed Interior Designers Act. All
Code Use Groups in this section are defined by the current
International Building Code.

B. The construction, addition, or alteration of a building of
any size or occupancy in the following Code Use Groups shall be
subject to the provisions of the State Architectural and Licensed
Interior Designers Act:

1. Code Use Group I - Institutional;

ENR. S. B. NO. 2184 Page 218

2. Code Use Group R-2 - Residential, limited to dormitories,
fraternities and sororities, and monasteries and convents;

3. Code Use Group A-1 - Assembly and theaters;

4. Code Use Group A-4 - Assembly, arenas and courts;

5. Code Use Group A-5 - Assembly, bleachers and grandstands;

6. Code Use Group H – High hazard; and

7. Buildings for which the designated Code Use Group changes
are not exempt from the State Architectural and Licensed Interior
Designers Act.

C. The following shall be exempt from the provisions of the
State Architectural and Licensed Interior Designers Act; provided
that, for the purposes of this subsection, a basement is not to be
counted as a story for the purpose of counting stories of a building
for height regulations:

1. The construction, addition, or alteration of a building no
more than two stories in height and with a code-defined occupancy of
no more than fifty (50) persons for the Code Use Groups A-2 and A-3
- Assembly and Code Use Group E - Education;

2. The construction, addition, or alteration of a building no
more than two stories in height and no more than sixty-four
transient lodging units per building for the Code Use Group R1 -
Residential, including, but not limited to, hotels and motels;

3. The construction, addition, or alteration of a building no
more than two stories in height and with a gross square footage not
exceeding one hundred thousand (100,000) in the Code Use Group B -
Business;

4. The construction, addition, or alteration of a building no
more than two stories in height and with a gross square footage not
exceeding two hundred thousand (200,000) in the Code Use Group M -
Mercantile; and

ENR. S. B. NO. 2184 Page 219
5. The construction, addition, or alteration of a building no
more than two stories in height in the following Code Use Groups or
buildings:

a. Code Use Group U - Utility,

b. Code Use Group F - Factory and Industrial,

c. Code Use Group S - Storage,

d. Code Use Group R2 - Residential, including apartments
containing no more than thirty-two dwelling units or
thirty-two guest units per building,

e. Code Use Groups R3 and R4 - Residential,

f. all buildings used by a municipality, county, state,
public trust, public agency, or the federal government
with a construction value under Three Hundred Thousand
Dollars ($300,000.00),

g. incidental buildings or appurtenances associated with
paragraphs 1 through 5 of this subsection, and

h. all uninhabitable, privately owned agricultural
buildings; and

6. Single or two-family residential dwellings, as defined by
the International Residential Code adopted by the Oklahoma Uniform
Building Code Commission.

D. The addition, renovation, or alteration of buildings where
the use was exempt as new construction shall remain exempt if the
Code Use Group does not change.

E. Upgrades, repairs, replacements, and changes made on
projects in Code Use Groups found in this title requiring an
architect are exempt from hiring an architect if the upgrades,
repairs, replacements, or changes do not affect the existing primary
structural, mechanical, or electrical systems, life safety systems,
fire codes, or exit passageways or egress as determined by the
applicable building official having jurisdiction.

ENR. S. B. NO. 2184 Page 220

F. Nonstructural interior construction projects in Code Use
Groups requiring an architect are exempt from hiring an architect if
the services are performed by a licensed interior designer.

SECTION 91. REPEALER 59 O.S. 2021, Section 46.21b, as
amended by Section 7, Chapter 147, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.21b), is hereby repealed.

SECTION 92. AMENDATORY 59 O.S. 2021, Section 46.38, as
amended by Section 22, Chapter 138, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.38), is amended to read as follows:

Section 46.38. A. Except as otherwise provided in the State
Architectural and Licensed Interior Designers Act, no license shall
be issued to any person to represent that the person is a “licensed
interior designer” nor shall any person be allowed to use the term
or practice licensed interior design unless the person pays to the
Board the required fees and/or penalties if applicable as
established by the rules of the Board and:

1. Holds an accredited professional degree in interior design
from an interior design program accredited by the Council for
Interior Design Accreditation or its successor, or from an interior
design program determined by the Board to be substantially
equivalent to an accredited program;

2. Provides proof of a minimum of two (2) years of full-time
diversified and appropriate experience within established standards
as the Board shall prescribe; and

3. Provides to the Board proof of passage of the examination
administered by the Council for Interior Design Qualification or its
successor or an equivalent examination as determined by the Board.

B. The Board may waive the requirements of the State
Architectural and Licensed Interior Designers Act for an individual
who holds a current valid registration or license from another
state, jurisdiction or foreign country where the requirements for
registration or licensure are substantially equivalent to those
required for licensure in this state and pays the required fees
and/or penalties, if applicable, to the Board.

ENR. S. B. NO. 2184 Page 221

C. This section does not apply to a person licensed to practice
architecture pursuant to the laws of this state.

D. Nothing in this act shall be construed to authorize the
Board to regulate or prohibit persons who are rendering interior
design services and are not licensed interior designers under the
provisions of this act or to adopt regulations that would exceed the
powers and responsibilities expressly authorized under this act.

E. Certificate of authority shall be subject to the following:

1. The use of the title “Licensed Interior Designer” by a
partnership, firm, association, corporation, limited liability
company or limited liability partnership is allowed to those
entities listed, provided:

a. one or more of the directors, partners, officers,
shareholders, members, managers, or principals is a
licensed interior designer and is in good standing
with the Board, and

b. the partnership, firm, association, corporation,
limited liability company or limited liability
partnership has been issued a certificate of authority
by the Board;

2. The Board shall have the power to issue, revoke, deny or
refuse to renew a certificate of authority for a partnership, firm,
association, corporation, limited liability company or limited
liability partnership as provided for in this act;

3. A partnership, firm, association, corporation, limited
liability company or limited liability partnership shall file with
the Board an application for a certificate of authority on a form
approved by the Board which shall include the names, addresses,
state of registration or licensure and registration or license
number of all directors, partners, officers, shareholders, members,
managers or principals of the partnership, firm, association,
corporation, limited liability company or limited liability
partnership. In the event there shall be a change in any of these
persons during the term of certification, the change shall be filed

ENR. S. B. NO. 2184 Page 222
with the Board within thirty (30) days after the effective date of
the change. If all the requirements of this section and the Board’s
current rules have been met, the Board shall issue a certificate of
authority to the partnership, firm, association, corporation,
limited liability company or limited liability partnership;

4. The Secretary of State shall not issue a certificate of
incorporation or register a foreign corporation or any other entity
which includes among the objectives for which it is established the
words “Licensed Interior Designer” or any modification or derivation
of these words, unless the Board has issued for the applicant either
a certificate of title for an entity, or a letter indicating the
eligibility for an exemption pursuant to the requirements of this
act. The firm applying shall supply the certificate of authority or
letter from the Board with its application for incorporation or
registration;

5. The Secretary of State shall not register any trade name or
service mark which includes the words as set forth in paragraph 4 of
this subsection in its firm name or logotype except those entities
or individuals holding certificates of authority issued under the
provisions of this section or letters of eligibility issued by the
Board; and

6. Upon application for renewal and upon compliance with the
provisions of this act and the rules of the Board, a certificate of
authority shall be renewed as provided by this act.

F. No license for licensed interior designers or a certificate
of authority for a partnership, firm, association, corporation,
limited liability company or limited liability partnership, shall be
issued or renewed for longer than two (2) years. A license or
certificate of authority may be renewed upon application, compliance
with the rules of the Board and payment of fees prior to or on June
30 of alternate years. A new license to replace a lost, destroyed
or mutilated license shall be issued by the Board upon payment of a
fee established in accordance with the rules of the Board.

SECTION 93. REPEALER 59 O.S. 2021, Section 46.38, as
amended by Section 8, Chapter 147, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 46.38), is hereby repealed.

ENR. S. B. NO. 2184 Page 223
SECTION 94. REPEALER 59 O.S. 2021, Section 328.49, as
amended by Section 530, Chapter 486, O.S.L. 2025 (59 O.S. Supp.
2025, Section 328.49), is hereby repealed.

SECTION 95. AMENDATORY 59 O.S. 2021, Section 353.1, as
last amended by Section 5, Chapter 340, O.S.L. 2025 (59 O.S. Supp.
2025, Section 353.1), is amended to read as follows:

Section 353.1. For the purposes of the Oklahoma Pharmacy Act:

1. “Accredited program” means those seminars, classes,
meetings, work projects, and other educational courses approved by
the State Board of Pharmacy for purposes of continuing professional
education;

2. “Act” means the Oklahoma Pharmacy Act;

3. “Administer” means the direct application of a drug, whether
by injection, inhalation, ingestion, or any other means, to the body
of a patient;

4. “Assistant pharmacist” means any person presently licensed
as an assistant pharmacist in this state by the Board pursuant to
Section 353.10 of this title and for the purposes of the Oklahoma
Pharmacy Act shall be considered the same as a pharmacist, except
where otherwise specified;

5. “Board” or “State Board” means the State Board of Pharmacy;

6. “Certify” or “certification of a prescription” means the
review of a filled prescription by a licensed pharmacist or a
licensed practitioner with dispensing authority to confirm that the
medication, labeling, and packaging of the filled prescription are
accurate and meet all requirements prescribed by state and federal
law. For the purposes of this paragraph, “licensed practitioner”
shall not include optometrists with dispensing authority;

7. “Chemical” means any medicinal substance, whether simple or
compound or obtained through the process of the science and art of
chemistry, whether of organic or inorganic origin;

ENR. S. B. NO. 2184 Page 224
8. “Compounding” means the combining, admixing, mixing,
diluting, pooling, reconstituting, or otherwise altering of a drug
or bulk drug substance to create a drug. Compounding includes the
preparation of drugs or devices in anticipation of prescription drug
orders based on routine, regularly observed prescribing patterns;

9. “Continuing professional education” means professional,
pharmaceutical education in the general areas of the socioeconomic
and legal aspects of health care; the properties and actions of
drugs and dosage forms; and the etiology, characteristics, and
therapeutics of the diseased state;

10. “Dangerous drug”, “legend drug”, “prescription drug”, or
“Rx Only” means a drug:

a. for human use subject to 21 U.S.C., Section 353(b)(1),
or

b. is labeled “Prescription Only”, or labeled with the
following statement: “Caution: Federal law restricts
this drug to use by or on the order of a licensed
veterinarian.”;

11. “Director” means the Executive Director of the State Board
of Pharmacy unless context clearly indicates otherwise;

12. “Dispense” or “dispensing” means the interpretation,
evaluation, and implementation of a prescription drug order
including the preparation and delivery of a drug or device to a
patient or a patient’s agent in a suitable container appropriately
labeled for subsequent administration to, or use by, a patient.
Dispense includes sell, distribute, leave with, give away, dispose
of, deliver, or supply;

13. “Dispenser” means a retail pharmacy, hospital pharmacy, a
group of chain pharmacies under common ownership and control that do
not act as a wholesale distributor, or any other person authorized
by law to dispense or administer prescription drugs, and the
affiliated warehouses or distributions of such entities under common
ownership and control that do not act as a wholesale distributor.
For the purposes of this paragraph, dispenser does not mean a person

ENR. S. B. NO. 2184 Page 225
who dispenses only products to be used in animals in accordance with
21 U.S.C., Section 360b(a)(5);

14. “Distribute” or “distribution” means the sale, purchase,
trade, delivery, handling, storage, or receipt of a product, and
does not include the dispensing of a product pursuant to a
prescription executed in accordance with 21 U.S.C., Section
353(b)(1) or the dispensing of a product approved under 21 U.S.C.,
Section 360b(b); provided, taking actual physical possession of a
product or title shall not be required;

15. “Doctor of Pharmacy” means a person licensed by the Board
to engage in the practice of pharmacy. The terms “pharmacist”,
“D.Ph.”, and “Doctor of Pharmacy” shall be interchangeable and shall
have the same meaning wherever they appear in the Oklahoma Statutes
and the rules promulgated by the Board;

16. “Drug outlet” means all manufacturers, repackagers,
outsourcing facilities, wholesale distributors, third-party
logistics providers, pharmacies, and all other facilities which are
engaged in dispensing, delivery, distribution, or storage of
dangerous drugs;

17. “Drugs” means all medicinal substances and preparations
recognized by the United States Pharmacopeia and National Formulary,
or any revision thereof, and all substances and preparations
intended for external and/or internal use in the cure, diagnosis,
mitigation, treatment, or prevention of disease in humans or animals
and all substances and preparations, other than food, intended to
affect the structure or any function of the body of a human or
animals;

18. “Drug sample” means a unit of a prescription drug packaged
under the authority and responsibility of the manufacturer that is
not intended to be sold and is intended to promote the sale of the
drug;

19. “Durable medical equipment” has the same meaning as
provided by Section 375.2 of this title;

ENR. S. B. NO. 2184 Page 226
20. “Filled prescription” means a packaged prescription
medication to which a label has been affixed which contains such
information as is required by the Oklahoma Pharmacy Act;

21. “Hospital” means any institution licensed as a hospital by
this state for the care and treatment of patients, or a pharmacy
operated by the Oklahoma Department of Veterans Affairs;

22. “Licensed practitioner” means:

a. an allopathic physician,

b. an osteopathic physician,

c. a podiatric physician,

d. a dentist,

e. a veterinarian,

f. an optometrist, or

g. an Advanced Practice Registered Nurse, or

h. a physician assistant,

licensed to practice and authorized to prescribe dangerous drugs
within the scope of practice of such practitioner;

23. “Manufacturer” or “virtual manufacturer” means with respect
to a product:

a. a person that holds an application approved under 21
U.S.C., Section 355 or a license issued under 42
U.S.C., Section 262 for such product, or if such
product is not the subject of an approved application
or license, the person who manufactured the product,

b. a co-licensed partner of the person described in
subparagraph a of this paragraph that obtains the
product directly from a person described in this
subparagraph or subparagraph a of this paragraph,

ENR. S. B. NO. 2184 Page 227

c. an affiliate of a person described in subparagraph a
or b of this paragraph who receives the product
directly from a person described in this subparagraph
or in subparagraph a or b of this paragraph, or

d. a person who contracts with another to manufacture a
product;

24. “Manufacturing” means the production, preparation,
propagation, compounding, conversion, or processing of a device or a
drug, either directly or indirectly by extraction from substances of
natural origin or independently by means of chemical or biological
synthesis and includes any packaging or repackaging of the
substances or labeling or relabeling of its container, and the
promotion and marketing of such drugs or devices. The term
manufacturing also includes the preparation and promotion of
commercially available products from bulk compounds for resale by
licensed pharmacies, licensed practitioners, or other persons;

25. “Medical gas” means those gases including those in liquid
state upon which the manufacturer or distributor has placed one of
several cautions, such as “Rx Only”, in compliance with federal law;

26. “Medical gas order” means an order for medical gas issued
by a licensed prescriber;

27. “Medical gas distributor” means a person licensed to
distribute, transfer, wholesale, deliver, or sell medical gases on
drug orders to suppliers or other entities licensed to use,
administer, or distribute medical gas and may also include a patient
or ultimate user;

28. “Medical gas supplier” means a person who dispenses medical
gases on drug orders only to a patient or ultimate user;

29. “Medicine” means any drug or combination of drugs which has
the property of curing, preventing, treating, diagnosing, or
mitigating diseases, or which is used for that purpose;

30. “Nonprescription drugs” means medicines or drugs which are
sold without a prescription and which are prepackaged for use by the

ENR. S. B. NO. 2184 Page 228
consumer and labeled in accordance with the requirements of the
statutes and regulations of this state and the federal government.
Such items shall also include medical and dental supplies and
bottled or nonbulk chemicals which are sold or offered for sale to
the general public if such articles or preparations meet the
requirements of the Federal Food, Drug, and Cosmetic Act, 21
U.S.C.A., Section 321 et seq.;

31. “Outsourcing facility” including “virtual outsourcing
facility” means a facility at one geographic location or address
that:

a. is engaged in the compounding of sterile drugs,

b. has elected to register as an outsourcing facility,
and

c. complies with all requirements of 21 U.S.C., Section
353b;

32. “Package” means the smallest individual saleable unit of
product for distribution by a manufacturer or repackager that is
intended by the manufacturer for ultimate sale to the dispenser of
such product. For the purposes of this paragraph, “individual
saleable unit” means the smallest container of a product introduced
into commerce by the manufacturer or repackager that is intended by
the manufacturer or repackager for individual sale to a dispenser;

33. “Person” means an individual, partnership, limited
liability company, corporation, or association, unless the context
otherwise requires;

34. “Pharmacist-in-charge” or “PIC” means the pharmacist
licensed in this state responsible for the management control of a
pharmacy and all other aspects of the practice of pharmacy in a
licensed pharmacy as provided by Section 353.18 of this title;

35. “Pharmacy” means a place regularly licensed by the State
Board of Pharmacy in which prescriptions, drugs, medicines,
chemicals, and poisons are compounded or dispensed or such place
where pharmacists practice the profession of pharmacy, or a pharmacy
operated by the Oklahoma Department of Veterans Affairs;

ENR. S. B. NO. 2184 Page 229

36. “Pharmacy technician”, “technician”, “Rx tech”, or “tech”
means a person issued a technician permit by the State Board of
Pharmacy to assist the pharmacist and perform nonjudgmental,
technical, manipulative, non-discretionary functions in the
prescription department under the immediate and direct supervision
of a pharmacist;

37. “Poison” means any substance which when introduced into the
body, either directly or by absorption, produces violent, morbid, or
fatal changes, or which destroys living tissue with which such
substance comes into contact;

38. “Practice of pharmacy” means:

a. the interpretation and evaluation of prescription
orders,

b. the compounding, dispensing, administering, and
labeling of drugs and devices, except labeling by a
manufacturer, repackager, or distributor of
nonprescription drugs and commercially packaged legend
drugs and devices,

c. the participation in drug selection and drug
utilization reviews,

d. the proper and safe storage of drugs and devices and
the maintenance of proper records thereof,

e. the responsibility for advising by counseling and
providing information, where professionally necessary
or where regulated, of therapeutic values, content,
hazards, and use of drugs and devices,

f. the offering or performing of those acts, services,
operations, or transactions necessary in the conduct,
operation, management, and control of a pharmacy, or

g. the provision of those acts or services that are
necessary to provide pharmaceutical care;

ENR. S. B. NO. 2184 Page 230
39. “Preparation” means an article which may or may not contain
sterile products compounded in a licensed pharmacy pursuant to the
order of a licensed prescriber;

40. “Prescriber” means a person licensed in this state who is
authorized to prescribe dangerous drugs within the scope of practice
of the person’s profession;

41. “Prescription” means and includes any order for drug or
medical supplies written or signed, or transmitted by word of mouth,
telephone, or other means of communication:

a. by a licensed prescriber,

b. by a physician assistant pursuant to a practice
agreement,

c. (1) under the supervision of a supervising physician,
by a Certified Nurse Practitioner, Clinical Nurse
Specialist, or Certified Nurse-Midwife licensed
in this state who has not obtained independent
prescriptive authority under Section 1 of this
act, or

(2) by a Certified Nurse Practitioner, Clinical Nurse
Specialist, or Certified Nurse-Midwife licensed
in this state who has obtained independent
prescriptive authority under Section 1 of this
act, or

d. by an Oklahoma licensed wholesaler or distributor as
authorized in Section 353.29.1 of this title;

42. “Product” means a prescription drug in a finished dosage
form for administration to a patient without substantial further
manufacturing, such as capsules, tablets, and lyophilized products
before reconstitution. Product does not include blood components
intended for transfusion, radioactive drugs or biologics and medical
gas;

43. “Repackager”, including “virtual repackager”, means a
person who owns or operates an establishment that repacks and

ENR. S. B. NO. 2184 Page 231
relabels a product or package for further sale or distribution
without further transaction;

44. “Sterile drug” means a drug that is intended for parenteral
administration, an ophthalmic or oral inhalation drug in aqueous
format, or a drug that is required to be sterile under state and
federal law;

45. “Supervising physician” means an individual holding a
current license to practice as a physician from the State Board of
Medical Licensure and Supervision, pursuant to the provisions of the
Oklahoma Allopathic Medical and Surgical Licensure and Supervision
Act, or the State Board of Osteopathic Examiners, pursuant to the
provisions of the Oklahoma Osteopathic Medicine Act, who supervises
a Certified Nurse Practitioner, Clinical Nurse Specialist, or
Certified Nurse-Midwife as defined in Section 567.3a of this title
who has not obtained independent prescriptive authority under
Section 1 of this act, and who is not in training as an intern,
resident, or fellow. The supervising physician shall remain in
compliance with the rules promulgated by the State Board of Medical
Licensure and Supervision or the State Board of Osteopathic
Examiners;

46. “Supportive personnel” means technicians and auxiliary
supportive persons who are regularly paid employees of a pharmacy
who work and perform tasks in the pharmacy as authorized by Section
353.18A of this title;

47. “Third-party logistics provider” including “virtual third-
party logistics provider” means an entity that provides or
coordinates warehousing, or other logistics services of a product in
interstate commerce on behalf of a manufacturer, wholesale
distributor, or dispenser of a product but does not take ownership
of the product, nor have responsibility to direct the sale or
disposition of the product. For the purposes of this paragraph,
third-party logistics provider does not include shippers and the
United States Postal Service;

48. “Wholesale distributor” including “virtual wholesale
distributor” means a person other than a manufacturer, a
manufacturer’s co-licensed partner, a third-party logistics
provider, or repackager engaged in wholesale distribution as defined

ENR. S. B. NO. 2184 Page 232
by 21 U.S.C., Section 353(e)(4) as amended by the Drug Supply Chain
Security Act;

49. “County jail” means a facility operated by a county for the
physical detention and correction of persons charged with, or
convicted of, criminal offenses or ordinance violations or persons
found guilty of civil or criminal contempt;

50. “State correctional facility” means a facility or
institution that houses a prisoner population under the jurisdiction
of the Department of Corrections;

51. “Unit dose package” means a package that contains a single
dose drug with the name, strength, control number, and expiration
date of that drug on the label; and

52. “Unit of issue package” means a package that provides
multiple doses of the same drug, but each drug is individually
separated and includes the name, lot number, and expiration date.

SECTION 96. REPEALER 59 O.S. 2021, Section 353.1, as
last amended by Section 1, Chapter 343, O.S.L. 2025 (59 O.S. Supp.
2025, Section 353.1), is hereby repealed.

SECTION 97. AMENDATORY 59 O.S. 2021, Section 356.2, as
last amended by Section 2, Chapter 300, O.S.L. 2025 (59 O.S. Supp.
2025, Section 356.2), is amended to read as follows:

Section 356.2. A. The entity conducting an audit of a pharmacy
shall:

1. Identify and specifically describe the audit and appeal
procedures in the pharmacy contract. Prescription claim
documentation and recordkeeping requirements shall not exceed the
requirements set forth by the Oklahoma Pharmacy Act or other
applicable state or federal laws or regulations;

2. Give the pharmacy written notice by certified letter to the
pharmacy and the pharmacy’s contracting agent, including
identification of specific prescription numbers, fill dates, drug
names, and National Drug Code (NDC) numbers to be audited, at least
fourteen (14) calendar days prior to conducting the audit,

ENR. S. B. NO. 2184 Page 233
including, but not limited to, an on-site audit, a desk audit, or a
wholesale purchase audit, request for documentation related to the
dispensing of a prescription drug, or any reimbursed activity by a
pharmacy provider; provided, however, that wholesale purchase audits
shall require a minimum of thirty (30) calendar days’ written
notice. For an on-site audit, the audit date shall be the date the
on-site audit occurs. For all other audit types, the audit date
shall be the date the pharmacy provides the documentation requested
in the audit notice. The pharmacy shall have the opportunity to
reschedule the audit no more than seven (7) calendar days from the
date designated on the original audit notification;

3. Not interfere with the delivery of pharmacist services to a
patient and shall utilize every reasonable effort to minimize
inconvenience and disruption to pharmacy operations during the audit
process;

4. Conduct any audit involving clinical or professional
judgment by means of or in consultation with a licensed pharmacist;

5. Not consider as fraud any clerical or recordkeeping error,
such as a typographical error, scrivener’s error or computer error,
including, but not limited to, a miscalculated day supply,
incorrectly billed prescription written date or prescription origin
code, and such errors shall not be subject to recoupment. The
pharmacy shall have the right to submit amended claims
electronically to correct clerical or recordkeeping errors in lieu
of recoupment. To the extent that an audit results in the
identification of any clerical or recordkeeping errors such as
typographical errors, scrivener’s errors or computer errors in a
required document or record, the pharmacy shall not be subject to
recoupment of funds by the pharmacy benefits manager unless the
pharmacy benefits manager can provide proof of intent to commit
fraud. A person shall not be subject to criminal penalties for
errors provided for in this paragraph without proof of intent to
commit fraud;

6. Permit a pharmacy to use the records of a hospital,
physician, or other authorized practitioner of the healing arts for
drugs or medicinal supplies written or transmitted by any means of
communication for purposes of validating the pharmacy record with
respect to orders or refills of a legend or narcotic drug;

ENR. S. B. NO. 2184 Page 234

7. Permit a pharmacy to use drug purchase records without
limitation of date or source to validate the dispensing of a
prescription drug or a controlled dangerous substance, provided the
drug purchase was done in accordance with the state or federal law;

8. Not include the dispensing fee amount or the actual invoice
cost of the prescription dispensed in a finding of an audit
recoupment unless a prescription was not actually dispensed or a
physician denied authorization of a dispensing order;

8. 9. Audit each pharmacy under identical standards, regularity
and parameters as other similarly situated pharmacies and all
pharmacies owned or managed by the pharmacy benefits manager
conducting or having conducted the audit;

9. 10. Not exceed one (1) year from the date the claim was
submitted to or adjudicated by a managed care company, nonprofit
hospital or medical service organization, insurance company, third-
party payor, pharmacy benefits manager, a health program
administered by a department of this state, or any entity that
represents the companies, groups, or departments for the period
covered by an audit;

10. 11. Not schedule or initiate an audit during the first
seven (7) calendar days of any month unless otherwise consented to
by the pharmacy;

11. 12. Disclose to any plan sponsor whose claims were included
in the audit any money recouped in the audit;

12. 13. Not require pharmacists to break open packaging labeled
“for single-patient-use only”. Packaging labeled “for single-
patient-use only” shall be deemed to be the smallest package size
available;

13. 14. Upon recoupment of funds from a pharmacy, refund first
to the patient the portion of the recovered funds that were
originally paid by the patient, provided such funds were part of the
recoupment; and

ENR. S. B. NO. 2184 Page 235
14. 15. Not assess a fine, penalty, or any other financial
requirement on the pharmacy or pharmacist for any prescription
audited unless there is a valid recoupment under the Pharmacy Audit
Integrity Act.

B. 1. Any entity that conducts wholesale purchase review
during an audit of a pharmacist or pharmacy shall not require the
pharmacist or pharmacy to provide a full dispensing report.
Wholesaler invoice reviews shall be limited to verification of
purchase inventory specific to the pharmacy claims paid by the
health benefits plan or pharmacy benefits manager conducting the
audit without limitation to date or source of purchase.

2. Any entity conducting an audit shall not identify or label a
prescription claim as an audit discrepancy when:

a. the National Drug Code for the dispensed drug is in a
quantity that is a subunit or multiple of the drug
purchased by the pharmacist or pharmacy as supported
by a wholesale invoice,

b. the pharmacist or pharmacy dispensed the correct
quantity of the drug according to the prescription,
and

c. the drug dispensed by the pharmacist or pharmacy
shares all but the last two digits of the National
Drug Code of the drug reflected on the supplier
invoice.

3. An entity conducting an audit shall accept as evidence,
without limitation to date or source of purchase, subject to
validation, to support the validity of a pharmacy claim related to a
dispensed drug:

a. redacted copies of supplier invoices in the
pharmacist’s or pharmacy’s possession, or

b. invoices and any supporting documents from any
supplier as authorized by federal or state law to
transfer ownership of the drug acquired by the
pharmacist or pharmacy.

ENR. S. B. NO. 2184 Page 236

4. An entity conducting an audit shall provide, no later than
five (5) calendar days after the date of a request by the pharmacist
or pharmacy, all supporting documents the pharmacist’s or pharmacy’s
purchase suppliers provided to the health benefits plan issuer or
pharmacy benefits manager.

C. A pharmacy shall be allowed to provide the pharmacy’s
computerized patterned medical records or the records of a hospital,
physician, or other authorized practitioner of the healing arts for
drugs or medicinal supplies written or transmitted by any means of
communication for purposes of supporting the pharmacy record with
respect to orders or refills of a legend or narcotic drug.

D. The PBM or its agent shall not exceed an annual limit of
fifty prescription claims with a specific prescription number and
date of fill per calendar year. The annual limit to the number of
prescription claims audited shall be inclusive of all audits by a
PBM or its agent, including any prescription-related documentation
requests from the health insurer, pharmacy benefits manager or any
third-party company conducting audits on behalf of any health
insurer or pharmacy benefits manager during a calendar year.

E. If paper copies of records are requested by the entity
conducting the audit, the entity shall pay twenty-five cents ($0.25)
per page to cover the costs incurred by the pharmacy. The entity
conducting the audit shall provide the pharmacy with accurate
instructions, including any required form for obtaining
reimbursement for the copied records.

F. The entity conducting the audit shall:

1. Deliver a preliminary audit findings report to the pharmacy
and the pharmacy’s contracting agent within forty-five (45) calendar
days of conducting the audit;

2. Allow the pharmacy at least ninety (90) calendar days
following receipt of the preliminary audit findings report in which
to produce documentation to address any discrepancy found during the
audit; provided, however, a pharmacy may request an extension, not
to exceed an additional forty-five (45) calendar days;

ENR. S. B. NO. 2184 Page 237
3. Deliver a final audit findings report to the pharmacy and
the pharmacy’s contracting agent signed by the auditor within ten
(10) calendar days after receipt of additional documentation
provided by the pharmacy, as provided for in Section 356.3 of this
title;

4. Allow the pharmacy to reverse and resubmit claims
electronically within thirty (30) calendar days of receipt of the
final audit report in lieu of the auditing entity recouping
discrepant claim amounts from the pharmacy;

5. Not recoup any disputed funds until after final disposition
of the audit findings, including the appeals process as provided for
in Section 356.3 of this title;

6. Not accrue interest during the audit and appeal period;

7. Ensure that each preliminary audit findings report required
by this section includes:

a. specific prescription numbers, fill dates, drug names,
and NDC numbers, and

b. the date of receipt of documents from the pharmacy,
the pharmacy’s contracting agent, or any other source
associated with the audit.

In addition to the requirements for a preliminary audit findings
report in this paragraph, the final audit findings report shall
include any additional documentation that was submitted to the
auditing entity;

8. Provide the plan sponsor a copy of the final audit results
within thirty (30) calendar days of the final disposition of the
audit; and

9. At the request of the plan sponsor, provide a copy of the
final audit findings report within thirty (30) calendar days of the
request.

G. 1. The full amount of any recoupment on an audit shall be
refunded to the plan sponsor. Except as provided for in paragraph 2

ENR. S. B. NO. 2184 Page 238
of this subsection, a charge or assessment for an audit shall not be
based, directly or indirectly, on amounts recouped.

2. This subsection does not prevent the entity conducting the
audit from charging or assessing the responsible party, directly or
indirectly, based on amounts recouped if both of the following
conditions are met:

a. the plan sponsor and the entity conducting the audit
have a contract that explicitly states the percentage
charge or assessment to the plan sponsor, and

b. a commission to an agent or employee of the entity
conducting the audit is not based, directly or
indirectly, on amounts recouped.

H. Unless superseded by state or federal law, auditors shall
only have access to previous audit reports on a particular pharmacy
conducted by the auditing entity for the same pharmacy benefits
manager, health plan or insurer. An auditing vendor contracting
with multiple pharmacy benefits managers or health insurance plans
shall not use audit reports or other information gained from an
audit on a pharmacy to conduct another audit for a different
pharmacy benefits manager or health insurance plan.

I. Paragraph 2 of subsection A of this section through
subsection D of this section, and paragraph 1 through paragraph 7 of
subsection F of this section shall not apply to any audit initiated
based on suspicion of fraud, willful misrepresentation, or abuse.

J. If the Attorney General, after notice and opportunity for
hearing, finds that the entity conducting the audit failed to follow
any of the requirements pursuant to the Pharmacy Audit Integrity
Act, the audit shall be considered null and void. Any monies
recouped from a null and void audit shall be returned to the
affected pharmacy within fourteen (14) calendar days. Any violation
of this section by a pharmacy benefits manager or auditing entity
shall be deemed a violation of the Pharmacy Audit Integrity Act.

SECTION 98. REPEALER 59 O.S. 2021, Section 356.2, as
last amended by Section 1, Chapter 414, O.S.L. 2025 (59 O.S. Supp.
2025, Section 356.2), is hereby repealed.

ENR. S. B. NO. 2184 Page 239

SECTION 99. AMENDATORY 59 O.S. 2021, Section 357, as
last amended by Section 2, Chapter 414, O.S.L. 2025 (59 O.S. Supp.
2025, Section 357), is amended to read as follows:

Section 357. A. As used in Sections 357 through 360 of this
title and Section 360.1 of this title:

1. “Covered entity” means a nonprofit hospital or medical
service organization, for-profit hospital or medical service
organization, insurer, health benefit plan, health maintenance
organization, health program administered by the state in the
capacity of providing health coverage, or an employer, labor union,
or other group of persons that provides health coverage to persons
in this state. This term does not include a health benefit plan
that provides coverage only for accidental injury, specified
disease, hospital indemnity, disability income, or other limited
benefit health insurance policies and contracts that do not include
prescription drug coverage;

2. “Covered individual” means a member, participant, enrollee,
contract holder or policy holder or beneficiary of a covered entity
who is provided health coverage by the covered entity. A covered
individual includes any dependent or other person provided health
coverage through a policy, contract or plan for a covered
individual;

3. “Department” means the Insurance Department;

4. “Effective rate contracting” means any agreement or
arrangement between a pharmacy or contracting agent acting on behalf
of a pharmacy and a pharmacy benefits manager for pharmaceuticals
based on the effective rate of payment rather than a predetermined
fixed price or fixed discount percentage;

5. “Maximum allowable cost”, “MAC”, or “MAC list” means the
list of drug products delineating the maximum per-unit reimbursement
for multiple-source prescription drugs, medical product, or device;

6. “Multisource drug product reimbursement” (reimbursement)
means the total amount paid to a pharmacy inclusive of any reduction

ENR. S. B. NO. 2184 Page 240
in payment to the pharmacy, excluding prescription dispense fees and
professional fees;

7. “Office” means the Office of the Attorney General;

8. “Pharmacy benefits management” means a service provided to
covered entities to facilitate the provision of prescription drug
benefits to covered individuals within the state, including
negotiating pricing and other terms with drug manufacturers and
providers. Pharmacy benefits management may include any or all of
the following services:

a. claims processing, retail network management and
payment of claims to pharmacies for prescription drugs
dispensed to covered individuals,

b. clinical formulary development and management
services, or

c. rebate contracting and administration;

9. “Pharmacy benefits manager” or “PBM” means a person,
business, or other entity that performs pharmacy benefits
management. The term shall include any business or entity licensed
by the Insurance Department to perform PBM services, or a person or
entity acting on behalf of a PBM in a contractual or employment
relationship in the performance of pharmacy benefits management for
a managed care company, nonprofit hospital, medical service
organization, insurance company, third-party payor, or a health
program administered by an agency or department of this state;

10. “Plan sponsor” means the employers, insurance companies,
unions and health maintenance organizations or any other entity
responsible for establishing, maintaining, or administering a health
benefit plan on behalf of covered individuals; and

11. “Provider” means a pharmacy licensed by the State Board of
Pharmacy, or an agent or representative of a pharmacy, including,
but not limited to, the pharmacy’s contracting agent, which
dispenses prescription drugs or devices to covered individuals.

ENR. S. B. NO. 2184 Page 241
B. Nothing in the definition of pharmacy benefits management or
pharmacy benefits manager in the Patient’s Right to Pharmacy Choice
Act, Pharmacy Audit Integrity Act, or Sections 357 through 360 of
this title, or Section 360.1 of this title shall deem an employer a
“pharmacy benefits manager” pharmacy benefits manager of its own
self-funded health benefit plan, except, to the extent permitted by
applicable law, where the employer, without the utilization of a
third party and unrelated to the employer’s own pharmacy:

a. negotiates 1. Negotiates directly with drug
manufacturers,;

b. processes 2. Processes claims on behalf of its members,;
or

c. manages 3. Manages its own retail network of pharmacies.

SECTION 100. REPEALER 59 O.S. 2021, Section 357, as last
amended by Section 6, Chapter 300, O.S.L. 2025 (59 O.S. Supp. 2025,
Section 357), is hereby repealed.

SECTION 101. AMENDATORY 59 O.S. 2021, Section 360, as
last amended by Section 3, Chapter 414, O.S.L. 2025 (59 O.S. Supp.
2025, Section 360), is amended to read as follows:

Section 360. A. The pharmacy benefits manager shall, with
respect to contracts between a pharmacy benefits manager and a
provider, including a pharmacy service administrative organization:

l. Include in such contracts the specific sources utilized to
determine the maximum allowable cost (MAC) pricing of the pharmacy,
update MAC pricing at least every seven (7) calendar days, and
establish a process for providers to readily access the MAC list
specific to that provider;

2. In order to place a drug on the MAC list, ensure that the
drug is listed as “A” or “B” rated in the most recent version of the
FDA’s United States Food and Drug Administration (FDA) Approved Drug
Products with Therapeutic Equivalence Evaluations, also known as the
Orange Book, and the drug is generally available for purchase by
pharmacies in the state from national or regional wholesalers and is
not obsolete;

ENR. S. B. NO. 2184 Page 242

3. Ensure dispensing fees are not included in the calculation
of MAC price reimbursement to pharmacy providers;

4. Provide a reasonable administration appeals procedure to
allow a provider, a provider’s representative and a pharmacy service
administrative organization to contest reimbursement amounts within
fourteen (14) calendar days of the final adjusted payment date. The
pharmacy benefits manager shall not prevent the pharmacy or the
pharmacy service administrative organization from filing
reimbursement appeals in an electronic batch format. The pharmacy
benefits manager must respond to a provider, a provider’s
representative and a pharmacy service administrative organization
who have contested a reimbursement amount through this procedure
within ten (10) calendar days. The pharmacy benefits manager must
respond in an electronic batch format to reimbursement appeals filed
in an electronic batch format. The pharmacy benefits manager shall
not require a pharmacy or pharmacy services administrative
organization to log into a system to upload individual claim appeals
or to download individual appeal responses. If a price update is
warranted, the pharmacy benefits manager shall make the change in
the reimbursement amount, permit the dispensing pharmacy to reverse
and rebill the claim in question, and make the reimbursement amount
change retroactive and effective for all contracted providers; and

5. If a below-cost reimbursement appeal is denied, the PBM
shall provide the reason for the denial, including the National Drug
Code (NDC) number from, and the name of, the specific national or
regional wholesalers doing business in this state where the drug is
currently in stock and available for purchase by the dispensing
pharmacy at a price below the PBM’s reimbursement price. The PBM
shall include documented proof from the specific national or
regional wholesalers doing business in this state showing that the
drug is currently in stock and available for purchase by the
dispensing pharmacy at a price below the PBM’s reimbursement price.
If the NDC number provided by the pharmacy benefits manager is not
available below the acquisition cost obtained from the
pharmaceutical wholesaler from whom the dispensing pharmacy
purchases the majority of the prescription drugs that are dispensed,
the pharmacy benefits manager shall immediately adjust the
reimbursement amount, permit the dispensing pharmacy to reverse and
rebill the claim in question, and make the reimbursement amount

ENR. S. B. NO. 2184 Page 243
adjustment retroactive and in effect for all contracted providers
for future claims billed;

6. Any appeal that results in an increase in the reimbursement
from the PBM that continues to be below the pharmacy’s acquisition
cost shall be considered a denial under this section. Any denial of
an appeal shall follow the requirements of paragraph 5 of this
subsection; and

7. The PBM shall not require a pharmacy to collect additional
monies following a successful below-cost reimbursement appeal from
any person or entity other than the PBM who adjudicated the drug
claim, including the patient or plan sponsor.

B. The reimbursement appeal requirements in this section shall
apply to all drugs, medical products, or devices reimbursed
according to any payment methodology, including, but not limited to:

1. Average acquisition cost, including the National Average
Drug Acquisition Cost;

2. Average manufacturer price;

3. Average wholesale price;

4. Brand effective rate or generic effective rate;

5. Discount indexing;

6. Federal upper limits;

7. Wholesale acquisition cost; and

8. Any other term that a pharmacy benefits manager or an
insurer of a health benefit plan may use to establish reimbursement
rates to a pharmacist or pharmacy for pharmacist services.

C. The pharmacy benefits manager shall not place a drug on a
MAC list, unless there are at least two therapeutically equivalent,
multiple-source drugs, generally available for purchase by
dispensing retail pharmacies from national or regional wholesalers.

ENR. S. B. NO. 2184 Page 244
D. In the event that a drug is placed on the FDA Drug Shortages
Database, pharmacy benefits managers shall reimburse claims to
pharmacies at no less than the wholesale acquisition cost for the
specific NDC number being dispensed.

E. The pharmacy benefits manager shall not require
accreditation or licensing of providers, or any entity licensed or
regulated by the State Board of Pharmacy, other than by the State
Board of Pharmacy or federal government entity as a condition for
participation as a network provider.

F. A pharmacy or pharmacist may decline to provide the
pharmacist clinical or dispensing services to a patient or pharmacy
benefits manager if the pharmacy or pharmacist is to be paid less
than the pharmacy’s cost for providing the pharmacist clinical or
dispensing services.

G. The pharmacy benefits manager shall provide a dedicated
telephone number, email address and names of the personnel with
decision-making authority regarding MAC appeals and pricing.

H. Any pharmacy benefits manager (PBM) that leases, rents, or
otherwise makes its provider network or contracts available to
another pharmacy benefits manager shall:

1. Provide notice to all contracted providers of the lease
arrangement and the responsibilities of each party involved; and

2. Provide contact information in each paid or rejected claim
response that notifies the provider which contract the claim is
adjudicating against, who is processing the claim, and a phone
number to address provider issues; and

3. Transmit the network reimbursement identification
information with each claim response in NCPDP field 545-2F.

I. Any pharmacy benefits manager (PBM) that leases, rents, or
otherwise makes its provider network or contracts available to
another pharmacy benefits manager shall not combine any Employee
Retirement Income Security Act (ERISA) or government plans with any
non-ERISA or nongovernment plans.

ENR. S. B. NO. 2184 Page 245
J. 1. Effective rate contracting is hereby prohibited in all
agreements between pharmacies or contracting agents acting on behalf
of a pharmacy and a PBM or third-party payors. No PBM or third-
party payor shall enter into any contract that establishes payment
for services or medications based on an effective rate of
reimbursement.

2. Any PBM or third-party payor found to be in violation of
this section shall be subject to penalties, including, but not
limited to, fines, revocation of licensure, or other disciplinary
actions.

K. The provisions of this section shall not be waived, voided,
or nullified by contract.

SECTION 102. REPEALER 59 O.S. 2021, Section 360, as last
amended by Section 8, Chapter 300, O.S.L. 2025 (59 O.S. Supp. 2025,
Section 360), is hereby repealed.

SECTION 103. AMENDATORY 59 O.S. 2021, Section 481, as
amended by Section 1, Chapter 227, O.S.L. 2024 (59 O.S. Supp. 2025,
Section 481), is amended to read as follows:

Section 481. A. A State Board of Medical Licensure and
Supervision hereinafter referred to as the “Board”, is hereby re-
created, to continue until July 1, 2024 July 1, 2030, in accordance
with the provisions of the Oklahoma Sunset Law. The Board shall be
composed of seven (7) allopathic physicians licensed to practice
medicine in this state and represent the public and four (4) lay
members.

B. The physician members of the Board shall be graduates of
legally chartered medical schools recognized by the Oklahoma State
Regents for Higher Education or the Liaison Committee on Medical
Education or foreign medical schools recognized by the State Board
of Medical Licensure and Supervision. The physician members shall:

1. Be currently licensed physicians who have actively practiced
as licensed physicians continuously in this state for the three (3)
years immediately preceding their appointment to the Board; or

ENR. S. B. NO. 2184 Page 246
2. Be retired physicians; provided, that such physicians must
demonstrate satisfactorily to the Board that since retirement they
have remained in compliance with, and are currently in compliance
with, continuing medical education requirements of the Board.

C. All members of the Board shall be residents of this state
and shall be appointed by the Governor as provided for in Section
482 of this title. All present members of the Board shall continue
to serve for the remainder of their current terms.

SECTION 104. REPEALER 59 O.S. 2021, Section 481, as last
amended by Section 1, Chapter 14, O.S.L. 2025 (59 O.S. Supp. 2025,
Section 481), is hereby repealed.

SECTION 105. AMENDATORY 59 O.S. 2021, Section 493.2, as
amended by Section 1, Chapter 61, O.S.L. 2025 (59 O.S. Supp. 2025,
Section 493.2), is amended to read as follows:

Section 493.2. A. Unless otherwise provided by this section,
foreign applicants and international medical school graduate
applicants shall otherwise meet all requirements for full and
unrestricted licensure as provided in Sections 492.1 and 493.1 of
this title.

B. 1. A foreign applicant for full and unrestricted licensure
shall possess the degree of Doctor of Medicine or a Board-approved
an equivalent approved by the State Board of Medical Licensure and
Supervision based on satisfactory completion of educational programs
from a foreign medical school as evidenced by the Educational
Commission for Foreign Medical Graduates (ECFMG).

2. In the event the foreign medical school utilized clerkships
in the United States, its territories or possessions, such
clerkships shall have been performed in hospitals and schools that
have programs accredited by the Accreditation Council for Graduate
Medical Education (ACGME).

C. 1. An international medical school graduate may apply for
limited licensure. The Board may issue a limited license of defined
duration to an international medical school graduate upon finding
sufficient evidence that the international medical school graduate
has:

ENR. S. B. NO. 2184 Page 247

a. graduated from a medical school which meets the
requirements of the Educational Commission for Foreign
Medical Graduates (ECFMG), and

b. paid any application fee as set by the Board.

2. The Board shall also find sufficient evidence of the
competency of the international medical school graduate through the
following:

a. verification of successful completion of a three-year
postgraduate training program in the graduate’s
licensing country, or

b. verification that the applicant otherwise practiced as
a medical professional performing the duties of a
physician for at least three (3) of the last five (5)
years outside the United States verified by the
employer or health care provider.

3. An applicant under subparagraphs a and b of paragraph 1 of
this subsection shall submit sufficient evidence that the applicant
is an international medical school graduate and has an offer for
employment as a physician at a health care provider that operates in
this state and has a postgraduate training program accredited by the
Accreditation Council for Graduate Medical Education (ACGME) in
place.

4. During the term of the limited license, an international
medical school graduate who is granted a limited license under
subparagraphs a and b of paragraph 1 of this subsection shall only
provide medical services at a health care provider that has in place
postgraduate training program accredited by the Accreditation
Council for Graduate Medical Education (ACGME).

5. An international medical school graduate who is granted a
limited license shall be supervised by the chair of the department
within the applicant’s intended practice during the term of the
limited license.

ENR. S. B. NO. 2184 Page 248
6. Three (3) years after the first date the limited licensee
begins to practice medicine at a health care provider in this state,
the Board may grant a full and unrestricted license to practice
medicine to a limited licensee under subparagraphs a and b of
paragraph 1 of this subsection who:

a. is in good standing without disciplinary actions or
investigations pending from his or her limited
licensure period, and

b. provides documentation of a passing score for United
States Medical Licensing Examination (USMLE) Step 1, 2
CK, and 3.

7. A limited licensee who obtains a full and unrestricted
license is not thereafter subject to the restriction of practicing
at a health care provider with a postgraduate training program.

8. As used in this subsection, “health care provider” means a
facility that will be employing the licensee within an academic
health system or the Oklahoma State University College of
Osteopathic Medicine.

D. Any foreign applicant or international medical school
graduate shall have a command of the English language that is
satisfactory to the State Board of Medical Licensure and
Supervision, determined by certification by the Educational
Commission for Foreign Medical Graduates (ECFMG).

E. The Board may promulgate rules requiring all foreign
applicants to satisfactorily complete at least twelve (12) months
and up to twenty-four (24) months of Board-approved progressive
graduate medical training as determined necessary by the Board for
the protection of the public health, safety, and welfare.

F. All credentials, diplomas and other required documentation
in a foreign language submitted to the Board by such applicants
shall be accompanied by notarized English translations performed by
an institution accredited by the North Central Association of
Colleges and Schools.

ENR. S. B. NO. 2184 Page 249
G. Foreign applicants and international medical school
graduates shall provide satisfactory evidence of having met the
requirements for permanent residence or temporary nonimmigrant
status as set forth by the United States Immigration and
Naturalization Service Department of Homeland Security.

H. The Board requires original source verification of the
Educational Commission for Foreign Medical Graduates (ECFMG)
Certification or Medical Council of Canada Qualifying Examination
(MCCQUE) Certification.

I. The applicant shall not have committed or been found guilty
by a competent authority, United States or foreign, of any conduct
that would constitute grounds for disciplinary action under this act
or rules by the Board. The Board may modify this restriction for
cause.

J. If the applicant has not been practicing medicine for more
than two (2) years, the applicant shall be subject to Section 495h
of this title.

SECTION 106. REPEALER 59 O.S. 2021, Section 493.2, as
amended by Section 3, Chapter 350, O.S.L. 2025 (59 O.S. Supp. 2025,
Section 493.2), is hereby repealed.

SECTION 107. REPEALER 59 O.S. 2021, Section 1000.2, as
amended by Section 1, Chapter 292, O.S.L. 2013, is hereby repealed.

SECTION 108. AMENDATORY 59 O.S. 2021, Section 1873, as
last amended by Section 1, Chapter 235, O.S.L. 2025 (59 O.S. Supp.
2025, Section 1873), is amended to read as follows:

Section 1873. A. There is hereby re-created, to continue until
July 1, 2025 July 1, 2028, in accordance with the provisions of the
Oklahoma Sunset Law, the Oklahoma Board of Licensed Alcohol and Drug
Counselors, consisting of seven (7) members, to be appointed by the
Governor, with the advice and consent of the Senate, as provided by
subsection B of this section.

B. 1. Five members shall be licensed alcohol and drug
counselors, and one member shall be certified as an alcohol and drug
counselor. Each such member shall be licensed or certified in good

ENR. S. B. NO. 2184 Page 250
standing and shall have at least three (3) years of experience in
the practice of alcohol and drug counseling in this state. Of the
members appointed under the provisions of this paragraph, the
Governor shall appoint:

a. four members from a list of names submitted by the
Oklahoma Drug and Alcohol Professional Counselor
Association,

b. one member from a list of names submitted by the
Oklahoma Behavioral Health Association, and

c. one member from a list of names submitted by the
Oklahoma Citizen Advocates for Recovery and
Transformation Association.

2. One member shall be appointed from and shall represent the
general public. Such member shall be a resident of this state who
has attained the age of majority and shall not be, nor shall ever
have been, a licensed or certified alcohol and drug counselor, or
the spouse of a licensed or certified alcohol and drug counselor, or
a person who has ever had any material financial interest in the
provision of alcohol and drug counseling services or has engaged in
any activity directly related to the practice of alcohol and drug
counseling.

C. The terms of all members shall be five (5) years.

D. A vacancy on the Board shall be filled in the same manner as
the original appointment for the balance of the unexpired term.
Members may succeed themselves but shall serve no more than two
consecutive terms. Each member shall serve until a successor is
appointed and qualified.

E. Members of the Board may be removed from office for one or
more of the following reasons:

1. The refusal or inability for any reason to perform the
duties of a Board member in an efficient, responsible and
professional manner;

ENR. S. B. NO. 2184 Page 251
2. The misuse of office for pecuniary or material gain or for
personal advantage for self or another;

3. A violation of the laws or rules governing the practice of
alcohol and drug counseling; or

4. Conviction of a felony as verified by a certified copy of
the record of the court of conviction.

F. Members of the Board shall serve without compensation, but
shall be reimbursed for actual and necessary travel expenses as
provided in the State Travel Reimbursement Act.

SECTION 109. REPEALER 59 O.S. 2021, Section 1873, as
last amended by Section 1, Chapter 266, O.S.L. 2025 (59 O.S. Supp.
2025, Section 1873), is hereby repealed.

SECTION 110. AMENDATORY 63 O.S. 2021, Section 1-106, as
last amended by Section 3, Chapter 377, O.S.L. 2025 (63 O.S. Supp.
2025, Section 1-106), is amended to read as follows:

Section 1-106. A. The State Commissioner of Health shall serve
at the pleasure of the Governor, and shall have skill and experience
in public health duties and sanitary sciences and shall meet at
least one of the following qualifications:

1. Possession of a Doctor of Medicine Degree and a license to
practice medicine in this state;

2. Possession of an Osteopathic Medicine Degree and a license
to practice medicine in this state;

3. Possession of a Doctoral degree in Public Health or Public
Health Administration; or

4. Possession of a Master of Science Degree and a minimum of
five (5) years of supervisory experience in the administration of
health services.

B. The Commissioner shall be exempt from all qualifications
enumerated in subsection A of this section if the Commissioner

ENR. S. B. NO. 2184 Page 252
possesses at least a master’s degree and has experience in
management of state agencies or large projects.

C. The Commissioner shall have the following powers and duties,
unless otherwise directed by the Governor:

1. Have general supervision of the health of the citizens of
the state; make investigations, inquiries and studies concerning the
causes of disease and injury, and especially of epidemics, and the
causes of mortality, and the effects of localities, employment,
conditions and circumstances on the public health; investigate
conditions as to health, sanitation and safety of schools, prisons,
public institutions, mines, public conveyances, camps, places of
group abode, and all buildings and places of public resort, and
recommend, prescribe and enforce such measures of health, sanitation
and safety for them as the Commissioner deems advisable; take such
measures as deemed necessary by the Commissioner to control or
suppress, or to prevent the occurrence or spread of, any
communicable, contagious or infectious disease, and provide for the
segregation and isolation of persons having or suspected of having
any such disease; designate places of quarantine or isolation;
advise state and local governments on matters pertaining to health,
sanitation and safety; and abate any nuisance affecting injuriously
the health of the public or any community. Any health information
or data acquired by the Commissioner from any public agency, which
information or data is otherwise confidential by state or federal
law, shall remain confidential notwithstanding the acquisition of
this information by the Commissioner.;

2. Be the executive officer and supervise the activities of the
State Department of Health, and act for the Department in all
matters except as may be otherwise provided in this Code; administer
oaths at any hearing or investigation conducted pursuant to this
Code; and enforce rules and standards adopted by the Commissioner.
All rules adopted by the Commissioner are subject to the terms and
conditions of the Administrative Procedures Act.;

3. Appoint an Assistant State Commissioner of Health and fix
the qualifications, duties and compensation of the Assistant State
Commissioner of Health; and employ, appoint and contract with, and
fix the qualifications, duties and compensation of, such other
assistants, doctors, engineers, attorneys, sanitarians, nurses,

ENR. S. B. NO. 2184 Page 253
laboratory personnel, administrative, clerical and technical help,
investigators, aides and other personnel and help, either on a full-
time, part-time, fee or contractual basis, as shall be deemed by the
Commissioner necessary, expedient, convenient or appropriate to the
performance or carrying out of any of the purposes, objectives or
provisions of this Code, or to assist the Commissioner in the
performance of official duties and functions.;

4. Cause investigations, inquiries and inspections to be made,
and hold hearings and issue orders pursuant to the provisions of the
Administrative Procedures Act, to enforce and make effective the
provisions of this Code, and all rules and standards adopted by the
Commissioner pursuant to law and the Commissioner or the
representative of the Commissioner shall have the right of access to
any premises for such purpose at any reasonable time, upon
presentation of identification.;

5. Authorize persons in the State Department of Health to
conduct investigations, inquiries and hearings, and to perform other
acts that the Commissioner is authorized or required to conduct or
perform personally.;

6. Except as otherwise provided by law, all civil and criminal
proceedings under this Code shall be initiated and prosecuted by the
district attorney where the violation takes place.;

7. Issue subpoenas for the attendance of witnesses and the
production of books and records at any hearing to be conducted by
the Commissioner and issue subpoenas for the testimony of
individuals or for the production of records in connection with an
investigation conducted by the Office of Client Advocacy within the
State Department of Health; and if a person disobeys any such
subpoena, or refuses to give evidence before, or to allow books and
records to be examined by, the Commissioner after such person is
directed to do so, the Commissioner may file a contempt proceeding
in the district court of the county in which the premises involved
are situated, or, if no premises are involved, of the county in
which such person resides or has a principal place of business, and
a judge of such court, after a trial de novo, may punish the
offending person for contempt.;

ENR. S. B. NO. 2184 Page 254
8. Unless otherwise required by the terms of a federal grant,
sell, exchange or otherwise dispose of personal property that has
been acquired by the State Department of Health, or any of its
components, when such property becomes obsolete or is no longer
needed; any money derived therefrom shall be deposited in the Public
Health Special Fund.;

9. Sell films, educational materials, biological products and
other items produced by the State Department of Health; and all
proceeds therefrom shall be deposited in the Public Health Special
Fund.;

10. Revoke or cancel, or suspend for any period up to one (1)
year, any license or permit issued under or pursuant to this Code,
or by the Commissioner, when the Commissioner determines that ground
therefor as prescribed by this Code exists, or that the holder of
such license or permit has violated any law, or any of the
provisions of this Code, or any rules or standards of the
Commissioner filed with the Secretary of State, but the Commissioner
shall first afford the holder an opportunity to show cause why the
license or permit should not be revoked, canceled or suspended,
notice of such opportunity to be given by certified United States
Mail to the holder of the license or permit at the last-known
address of such holder.;

11. Accept, use, disburse and administer grants, allotments,
gifts, devises, bequests, appropriations and other monies and
property offered or given to the State Department of Health, or any
component or agency thereof, by any agency of the federal
government, or any corporation or individual.;

12. Be the official agency of the State of Oklahoma in all
matters relating to public health which require or authorize
cooperation of the State of Oklahoma with the federal government or
any agency thereof; coordinate the activities of the State
Department of Health with those of the federal government or any
department or agency thereof, and with other states, on matters
pertaining to public health, and enter into agreements for such
purpose, and may accept, use, disburse and administer, for the
office of the Commissioner or for the State Department of Health,
for any purpose designated and on the terms and conditions thereof,
grants of money, personnel and property from the federal government

ENR. S. B. NO. 2184 Page 255
or any department or agency thereof, or from any state or state
agency, or from any other source, to promote and carry on in this
state any program relating to the public health or the control of
disease, and enter into agreements for such purposes.;

13. The State Commissioner of Health may appoint Appoint
commissioned peace officers, certified by the Council on Law
Enforcement Education and Training, to investigate violations of the
Public Health Code and to provide security to Department
facilities.;

14. Pursuant to Section 1-106 of this title, the State
Commissioner of Health shall appoint a Chief Medical Officer who
reports directly to the State Commissioner of Health. Commissioner;
and

15. The State Commissioner of Health shall, in consultation
with local and national organizations that provide education or
services related to epilepsy conditions, provide guidance to medical
doctors, osteopathic physicians, nurse practitioners, and physician
assistants who have the primary responsibility for treatment of a
person with epilepsy to assist in determining whether a patient is
at elevated risk for sudden unexpected death in epilepsy (SUDEP),
including, but not limited to, whether the patient has had
convulsive seizures, the frequency and recency of such seizures, and
whether the patient’s symptoms have subsided in response to
medicinal or surgical treatment. The Chief Medical Examiner shall
provide to all employees of the Chief Medical Examiner’s Office
information about sudden unexpected death in epilepsy (SUDEP).

SECTION 111. REPEALER 63 O.S. 2021, Section 1-106, as
last amended by Section 13, Chapter 215, O.S.L. 2025 (63 O.S. Supp.
2025, Section 1-106), is hereby repealed.

SECTION 112. AMENDATORY 63 O.S. 2021, Section 2-312, as
last amended by Section 10, Chapter 340, O.S.L. 2025 (63 O.S. Supp.
2025, Section 2-312), is amended to read as follows:

Section 2-312. A. A physician, podiatrist, optometrist, or a
dentist who has complied with the registration requirements of the
Uniform Controlled Dangerous Substances Act, in good faith and in
the course of such person’s professional practice only, may

ENR. S. B. NO. 2184 Page 256
prescribe and administer controlled dangerous substances, or may
cause the same to be administered by medical or paramedical
personnel acting under the direction and supervision of the
physician, podiatrist, optometrist, or dentist, and only may
dispense controlled dangerous substances pursuant to the provisions
of Sections 355.1 and 355.2 of Title 59 of the Oklahoma Statutes.

B. A veterinarian who has complied with the registration
requirements of the Uniform Controlled Dangerous Substances Act, in
good faith and in the course of the professional practice of the
veterinarian only, and not for use by a human being, may prescribe,
administer, and dispense controlled dangerous substances and may
cause them to be administered by an assistant or orderly under the
direction and supervision of the veterinarian.

C. An Advanced Practice Registered Nurse who is recognized to
prescribe by the Oklahoma Board of Nursing as a Certified Nurse
Practitioner, Clinical Nurse Specialist, or Certified Nurse-Midwife
and who has complied with the registration requirements of the
Uniform Controlled Dangerous Substances Act, in good faith and in
the course of professional practice only, may prescribe and
administer Schedule III, IV, and V controlled dangerous substances.
If the Advanced Practice Registered Nurse has not obtained
independent prescriptive authority under Section 1 of this act, he
or she may only prescribe and administer such controlled dangerous
substances under the supervision of a supervising physician in
accordance with the Oklahoma Nursing Practice Act and Section 4 of
this act and shall not prescribe or administer any controlled
dangerous substance in a schedule that the supervising physician is
not registered to prescribe and administer.

D. An Advanced Practice Registered Nurse who is recognized to
order, select, obtain, and administer drugs by the Oklahoma Board of
Nursing as a Certified Registered Nurse Anesthetist pursuant to
Section 353.1b of Title 59 of the Oklahoma Statutes and who has
complied with the registration requirements of the Uniform
Controlled Dangerous Substances Act, in good faith and in the course
of such practitioner’s professional practice only, may order,
select, obtain, and administer Schedules II through V controlled
dangerous substances in a preanesthetic preparation or evaluation;
anesthesia induction, maintenance, or emergence; or postanesthesia
care setting only. A Certified Registered Nurse Anesthetist may

ENR. S. B. NO. 2184 Page 257
order, select, obtain, and administer such drugs only during the
perioperative or periobstetrical period.

E. A physician assistant who is recognized to prescribe by the
State Board of Medical Licensure and Supervision under the medical
direction of a supervising physician, pursuant to Section 519.6 of
Title 59 of the Oklahoma Statutes, and who has complied with the
registration requirements of the Uniform Controlled Dangerous
Substances Act, in good faith and in the course of professional
practice only, may prescribe and administer Schedule II through V
controlled dangerous substances subject to the restrictions in
Section 519.6 of Title 59 of the Oklahoma Statutes.

SECTION 113. REPEALER 63 O.S. 2021, Section 2-312, as
last amended by Section 9, Chapter 343, O.S.L. 2025 (63 O.S. Supp.
2025, Section 2-312), is hereby repealed.

SECTION 114. AMENDATORY 63 O.S. 2021, Section 427.17, as
last amended by Section 4, Chapter 447, O.S.L. 2024 (63 O.S. Supp.
2025, Section 427.17), is amended to read as follows:

Section 427.17. A. There is hereby created a medical marijuana
testing laboratory license as a category of the medical marijuana
business license. The Oklahoma Medical Marijuana Authority, the
Oklahoma State Bureau of Narcotics and Dangerous Drugs Control, the
Oklahoma State Bureau of Investigation, and the Attorney General are
hereby enabled to monitor, inspect and audit a licensed testing
laboratory under the Oklahoma Medical Marijuana and Patient
Protection Act.

B. The Authority is hereby authorized to operate a quality
assurance laboratory or to contract with a private laboratory for
the purpose of conducting compliance testing of medical marijuana
testing laboratories licensed in this state. Any such laboratory
under contract for compliance testing shall be prohibited from
conducting any other commercial medical marijuana testing in this
state. If the Authority contracts with a private laboratory to
implement the requirements of this section:

1. The laboratory shall not employ, or be owned by, the
following:

ENR. S. B. NO. 2184 Page 258
a. any individual that has a direct or indirect interest
in a licensed medical marijuana business, or

b. any individual or his or her spouse, parent, child,
spouse of a child, sibling or spouse of a sibling that
has an application for a medical marijuana business
license pending before the Authority or is a member of
the board of directors of a medical marijuana
business, or is an individual financially interested
in any licensee or medical marijuana business located
within this state; and

2. The laboratory and a board or committee comprised of
licensed Oklahoma medical marijuana laboratories currently
accredited by the International Organization for Standardization
(ISO) shall provide to the Authority its recommendations for all
equipment and standards to be utilized by licensed medical marijuana
testing laboratories when testing samples of medical marijuana,
medical marijuana concentrate, and medical marijuana products as
well as standard operating procedures when extracting and testing
medical marijuana, medical marijuana concentrate, and medical
marijuana products. The recommendations shall be submitted to the
Authority no later than June 1, 2023. The Authority shall have
ninety (90) days from the date it receives the recommendations to
promulgate new rules or modify its current rules for laboratory
standards and testing. Beginning June 1, 2024, medical marijuana
testing laboratories renewing their medical marijuana business
license shall be subject to and comply with any new or modified
rules relating to the testing of medical marijuana, medical
marijuana concentrate, and medical marijuana products. The refusal
or failure of a medical marijuana testing laboratory licensee to
comply with new or modified rules relating to laboratory standards
and testing procedures promulgated under the provisions of this
paragraph shall result in the permanent revocation of the medical
marijuana testing laboratory license.

C. The Authority shall develop acceptable testing practices
including, but not limited to, testing, standards, quality control
analysis, equipment certification and calibration, process
validation, and chemical identification and substances used.

ENR. S. B. NO. 2184 Page 259
D. A person who is a direct beneficial owner of a medical
marijuana dispensary, medical marijuana commercial grower or medical
marijuana processor shall not be an owner of a laboratory.

E. A laboratory and a laboratory applicant shall comply with
all applicable local ordinances including, but not limited to,
zoning, occupancy, licensing and building codes.

F. A separate license shall be required for each specific
laboratory.

G. A medical marijuana testing laboratory license may be issued
to a person who performs testing on medical marijuana and medical
marijuana products for medical marijuana businesses, medical
marijuana research facilities, medical marijuana education
facilities, and testing on marijuana and marijuana products grown or
produced by a patient or caregiver on behalf of a patient, upon
verification of registration. A medical marijuana testing
laboratory may also conduct research related to the development and
improvement of its testing practices and procedures. No state-
approved medical marijuana testing facility shall operate unless a
medical laboratory director is on site during operational hours.

H. Laboratory applicants and licensees shall comply with the
application requirements of this section and shall submit such other
information as required for a medical marijuana business applicant,
in addition to any information the Authority may request for initial
approval and periodic evaluations during the approval period.

I. A medical marijuana testing laboratory may accept samples of
medical marijuana, medical marijuana concentrate or medical
marijuana product from a medical marijuana business, medical
marijuana research facility or medical marijuana education facility
for testing purposes only, which purposes may include the provision
of testing services for samples submitted by a medical marijuana
business for product development. The Authority may require a
medical marijuana business to submit a sample of medical marijuana,
medical marijuana concentrate or medical marijuana product to a
medical marijuana testing or quality assurance laboratory upon
demand.

ENR. S. B. NO. 2184 Page 260
J. A medical marijuana testing laboratory may accept samples of
medical marijuana, medical marijuana concentrate or medical
marijuana product from an individual person for testing only under
the following conditions:

1. The individual person is a patient or caregiver pursuant to
the Oklahoma Medical Marijuana and Patient Protection Act or is a
participant in an approved clinical or observational study conducted
by a research facility; and

2. The medical marijuana testing laboratory shall require the
patient or caregiver to produce a valid patient license and current
and valid photo identification.

K. A medical marijuana testing laboratory may transfer samples
to another medical marijuana testing laboratory for testing. All
laboratory reports provided to or by a medical marijuana business or
to a patient or caregiver shall identify the medical marijuana
testing laboratory that actually conducted the test.

L. A medical marijuana testing laboratory may utilize a
licensed medical marijuana transporter to transport samples of
medical marijuana, medical marijuana concentrate and medical
marijuana product for testing, in accordance with the Oklahoma
Medical Marijuana and Patient Protection Act and the rules adopted
pursuant thereto, between the originating medical marijuana business
requesting testing services and the destination laboratory
performing testing services.

M. The medical marijuana testing laboratory shall establish
policies to prevent the existence of or appearance of undue
commercial, financial or other influences that may diminish the
competency, impartiality and integrity of the testing processes or
results of the laboratory, or that may diminish public confidence in
the competency, impartiality and integrity of the testing processes
or results of the laboratory. At a minimum, employees, owners or
agents of a medical marijuana testing laboratory who participate in
any aspect of the analysis and results of a sample are prohibited
from improperly influencing the testing process, improperly
manipulating data or improperly benefiting from any ongoing
financial, employment, personal or business relationship with the
medical marijuana business that provided the sample. A medical

ENR. S. B. NO. 2184 Page 261
marijuana testing laboratory shall not test samples for any medical
marijuana business in which an owner, employee or agent of the
medical marijuana testing laboratory has any form of ownership or
financial interest in the medical marijuana business.

N. The Authority, pursuant to rules promulgated by the
Executive Director of the Authority, shall develop standards,
policies and procedures as necessary for:

1. The cleanliness and orderliness of a laboratory premises and
the location of the laboratory in a secure location, and inspection,
cleaning and maintenance of any equipment or utensils used for the
analysis of test samples;

2. Testing procedures, testing standards for cannabinoid and
terpenoid potency and safe levels of contaminants, process
validation, and remediation procedures. Process validation shall be
voluntary, and no licensee shall be required to validate their
process. The Authority shall develop standards and requirements for
a licensee to achieve process validation by January 1, 2024. The
standards, policies, and procedures for process validation shall
include, but not be limited to:

a. initial requirements to achieve process validation and
ongoing minimum testing requirements once a licensee
has achieved process validation,

b. requiring licensees to track their marijuana and
marijuana product inventory with the Authority’s
designated seed-to-sale system provided the Authority
has selected a seed-to-sale system. This requirement
for compliance with the seed-to-sale system shall be
mandatory for licensees seeking to achieve process
validation whether or not compliance with a seed-to-
sale system is mandatory for all licensees,

c. requiring licensees that are utilizing process
validation to use a laboratory that is certified as a
certified process validation testing laboratory,

d. requiring licensees to record and document retention
policies, which at a minimum shall require licensees

ENR. S. B. NO. 2184 Page 262
to retain all documents and records related to process
validation. Such records shall be maintained by the
licensee for as long as the licensee is continuing to
operate under that validated process. Licensees shall
retain all such documents and records for at least
four (4) years after the licensee has stopped using
the validated process or after the licensee has made a
significant process change to a validated process.
Any significant process change to the validated
processes of a licensee is subject to the same
document retention requirements and shall be retained
for as long as the significant process change is part
of an ongoing validated process, and for at least four
(4) years after the licensee has stopped using the
validated process or after the licensee has made a
subsequent significant process change to the validated
process. The Authority shall promulgate rules for any
modifications to the validated processes,

e. requiring licensees to keep all records and documents
related to their process validation ready and
accessible at the address listed on their marijuana
business license for inspection or audit by the
Authority without any notice from the Authority,

f. a process for biannual inspections by the Authority
that, at a minimum, includes random testing of
products being produced under process validation. The
Authority shall be the entity that obtains the random
sample during the biannual inspections and shall have
access to all products being produced or grown under
process validation. The Authority shall take samples
to the quality assurance laboratory,

g. a process to revoke the authority of licensees to
operate under process validation,

h. punishment for violations of process validation that,
at a minimum, would prohibit a licensee from operating
under process validation for five (5) years and the
assessment of a fine not to exceed Fifty Thousand
Dollars ($50,000.00). Any such fine levied against a

ENR. S. B. NO. 2184 Page 263
licensee found to have violated the laws or rules of
process validation shall be remitted to the Department
of Mental Health and Substance Abuse Services,

i. punishment for violations if an adulterated product
that was produced under process validation fails
testing and the batch or lot has been sold to a
dispensary, the first violation shall be the
assessment of a fine not to exceed Ten Thousand
Dollars ($10,000.00) and a public recall of the
product. The licensee shall further be required to
revalidate the process. A second violation within two
(2) years of a previous violation shall be the
assessment of a fine not to exceed Seventy-five
Thousand Dollars ($75,000.00) and a public recall of
the product. The licensee shall further be prohibited
from utilizing process validation for a minimum of
five (5) years. A third violation within two (2)
years of a previous violation shall be the assessment
of a fine of Two Hundred Fifty Thousand Dollars
($250,000.00) and a public recall of the product. The
licensee shall further be prohibited from utilizing
process validation,

j. any willful violation of process validation shall
result in the assessment of a fine of Two Hundred
Fifty Thousand Dollars ($250,000.00) and a license
revocation hearing. A second willful violation of
process validation shall result in the assessment of a
fine of One Million Dollars ($1,000,000.00) and a
hearing to permanently revoke the license,

k. an annual registration fee of Five Thousand Dollars
($5,000.00) per licensee, in addition to any other
fees due by the licensee, to be deposited in the
Oklahoma Medical Marijuana Authority Revolving Fund
for the enforcement of the laws and regulations of the
Authority,

l. establishing criteria for eligibility of testing
laboratories to be certified as a Certified Process
Validation Testing Laboratory and to conduct testing

ENR. S. B. NO. 2184 Page 264
for licensees pursuing or operating under process
validation. The criteria shall, at a minimum, pass
five (5) consecutive blind proficiency tests without a
failure over the course of six (6) months. The
proficiency tests shall be administered by the quality
assurance laboratory,

m. punishment for violations by a Certified Process
Validation Testing Laboratory that has been found to
have been falsifying data, providing misinformation,
or any unethical practices related to process
validation at a minimum shall prohibit a licensee from
operating under process validation for up to twenty-
five (25) years and the assessment of a fine not to
exceed One Million Dollars ($1,000,000.00). Any such
fine levied against a licensee shall be remitted to
the Authority for deposit into the Oklahoma Medical
Marijuana Authority Revolving Fund. In addition to
this fine, in response to a finding of a willful
violation of process validation by the Authority, the
Authority shall also be authorized to collect, levy,
or impose any other fee, fine, penalty, or action as
allowed by law, and

n. a process to revoke the certification of a testing
laboratory that is seeking to be a Certified Process
Validation Testing Laboratory;

3. Controlled access areas for storage of medical marijuana and
medical marijuana product test samples, waste and reference
standards;

4. Records to be retained and computer systems to be utilized
by the laboratory;

5. The possession, storage and use by the laboratory of
reagents, solutions and reference standards;

6. A certificate of analysis (COA) for each lot of reference
standard;

ENR. S. B. NO. 2184 Page 265
7. The transport and disposal of unused marijuana, marijuana
products and waste;

8. The mandatory use by a laboratory of an inventory tracking
system to ensure all harvest and production batches or samples
containing medical marijuana, medical marijuana concentrate or
medical marijuana products are identified and tracked from the point
they are transferred from a medical marijuana business, a patient or
a caregiver through the point of transfer, destruction or disposal.
The inventory tracking system reporting shall include the results of
any tests that are conducted on medical marijuana, medical marijuana
concentrate or medical marijuana product;

9. Standards of performance;

10. The employment of laboratory personnel;

11. A written standard operating procedure manual to be
maintained and updated by the laboratory;

12. The successful participation in a proficiency testing
program approved by the Executive Director for each testing category
listed in this section, in order to obtain and maintain
certification;

13. The establishment of and adherence to a quality assurance
and quality control program to ensure sufficient monitoring of
laboratory processes and quality of results reported;

14. The immediate recall of medical marijuana or medical
marijuana products that test above allowable thresholds or are
otherwise determined to be unsafe;

15. The establishment by the laboratory of a system to document
the complete chain of custody for samples from receipt through
disposal;

16. The establishment by the laboratory of a system to retain
and maintain all required records, including business records, and
processes to ensure results are reported in a timely and accurate
manner; and

ENR. S. B. NO. 2184 Page 266
17. Any other aspect of laboratory testing of medical marijuana
or medical marijuana product deemed necessary by the Executive
Director.

O. A medical marijuana testing laboratory shall promptly
provide the Authority or designee of the Authority access to a
report of a test and any underlying data that is conducted on a
sample at the request of a medical marijuana business or qualified
patient. A medical marijuana testing laboratory shall also provide
access to the Authority or designee of the Authority to laboratory
premises and to any material or information requested by the
Authority to determine compliance with the requirements of this
section.

P. A medical marijuana testing laboratory shall retain all
results of laboratory tests conducted on marijuana or products for a
period of at least seven (7) years and shall make them available to
the Authority upon request.

Q. A medical marijuana testing laboratory shall test samples
from each final product harvest batch or final product batch, or
samples consistent with the rules promulgated for process
validation, as appropriate, of medical marijuana, medical marijuana
concentrate and medical marijuana product for each of the following
categories of testing, consistent with standards developed by the
Executive Director:

1. Microbials;

2. Mycotoxins;

3. Residual solvents;

4. Pesticides;

5. Tetrahydrocannabinol (THC) and other cannabinoid potency;

6. Terpenoid type and concentration; and

7. Heavy metals.

ENR. S. B. NO. 2184 Page 267
R. A licensed medical marijuana testing laboratory shall test
each final product batch. A grower shall separate each harvest of
usable marijuana into final harvest batches containing no more than
fifteen (15) pounds, with the exception of any plant material to be
sold to a licensed processor for the purposes of turning the plant
material into concentrate which may be separated into final harvest
batches of no more than fifty (50) pounds. A processor shall
separate each medical marijuana production lot into final production
batches containing no more than four (4) liters of concentrate or
nine (9) pounds for nonliquid products, and for final edible
products, the Oklahoma Medical Marijuana Authority shall be
authorized to promulgate rules on final products as necessary.
Provided, however, the Authority shall not require testing of final
products less often than every one thousand (1,000) grams of THC.
As used in this subsection, “final edible products” shall include,
but not be limited to, cookies, brownies, candies, gummies,
beverages and chocolates.

S. Medical marijuana testing laboratory licensure shall be
contingent upon successful on-site inspection, successful
participation in proficiency testing and ongoing compliance with the
applicable requirements in this section.

T. A medical marijuana testing laboratory shall be inspected
prior to initial licensure and up to two (2) times per year
thereafter by an inspector approved by the Authority. The Authority
may enter the licensed premises of a testing laboratory to conduct
investigations and additional inspections when the Authority
believes an investigation or additional inspection is necessary due
to a possible violation of applicable laws, rules or regulations.

U. Medical marijuana testing laboratories shall obtain
accreditation by an accrediting body approved by the Executive
Director or the Authority’s quality assurance laboratory within one
(1) year of the date the initial license is issued. Renewal of any
medical marijuana testing laboratory license shall be contingent
upon accreditation in accordance with this subsection. All medical
marijuana testing laboratories shall obtain accreditation prior to
applying for and receiving a medical marijuana testing laboratory
license.

ENR. S. B. NO. 2184 Page 268
V. Unless authorized by the provisions of this section, a
commercial grower shall not transfer or sell medical marijuana and a
processor shall not transfer, sell or process into a concentrate or
product any medical marijuana, medical marijuana concentrate or
medical marijuana product unless samples from each final harvest
batch or final production batch, or samples consistent with the
rules promulgated for process validation, from which that medical
marijuana, medical marijuana concentrate or medical marijuana
product was derived has been tested by a medical marijuana testing
laboratory and passed all contaminant tests required by the Oklahoma
Medical Marijuana and Patient Protection Act and applicable laws,
rules and regulations. A licensed commercial grower may transfer
medical marijuana that has failed testing to a licensed processor in
accordance with the provisions of the Oklahoma Medical Marijuana and
Patient Protection Act and the rules and regulations promulgated by
the Executive Director.

W. Kief shall not be transferred or sold except as authorized
in the rules and regulations promulgated by the Executive Director.

X. A licensed commercial grower or licensed processor shall not
transfer any product to a licensed medical marijuana dispensary
until the product has undergone final product testing. Laboratory
testing that meets all contaminant tests and applicable laws, rules,
and regulations required by the Oklahoma Medical Marijuana and
Patient Protection Act shall only be required when the final product
is completed and prior to transfer to a licensed medical marijuana
dispensary, licensed medical marijuana patient, or licensed medical
marijuana caregiver.

SECTION 115. REPEALER 63 O.S. 2021, Section 427.17, as
last amended by Section 142, Chapter 452, O.S.L. 2024 (63 O.S. Supp.
2025, Section 427.17), is hereby repealed.

SECTION 116. AMENDATORY 66 O.S. 2021, Section 304, as
amended by Section 1, Chapter 31, O.S.L. 2025 (66 O.S. Supp. 2025,
Section 304), is amended to read as follows:

Section 304. A. The Department of Transportation is hereby
authorized and empowered:

ENR. S. B. NO. 2184 Page 269
1. To acquire, construct, reconstruct, repair, replace,
operate, and maintain railroad rights-of-way and trackage projects
at such locations and on such routes as it shall determine to be
feasible and economically sound;

2. To enter into agreements with the owners of operating
railroads for the acquisition or use of railroad rights-of-way and
trackage on such terms, conditions, rates, or rentals as the
Department may consider to be in the best interests of the state;

3. To enter directly into agreements with owners of operating
railroads or persons intending to operate as common carriers by rail
to sell, lease, or sell by lease-purchase agreement any state-owned
railroad property on such terms, conditions, or amounts as the
Department may consider to be in the best interests of the state and
to promote the purposes of the Railroad Revitalization Act. If the
operator under a lease-purchase agreement exercises the purchase
option, the purchase shall be subject to the approval of the
Transportation Commission;

4. Prior to the sale of any railroad asset owned by this state
or the Department of Transportation, a process of request for
proposal shall be initiated by the Department of Transportation.
Upon the issue date of a request for proposal regarding the sale of
any railroad asset owned by this state or the Department of
Transportation, interested parties will have no less than one
hundred twenty (120) days to provide a response. Following the
close of the one-hundred-twenty-day response period, the Department
of Transportation will conduct an evaluation of all submitted
proposals, and the Department may conduct an economic impact or
activity study of all proposals. The Director of the Department of
Transportation shall be responsible for preparing a recommendation
to the Transportation Commission, based on its evaluation of all
submitted proposals including, if available, the results of an
economic impact or activity study, provided the recommendation meets
all other statutory requirements needed for action by the
Commission. The Director shall have up to ninety (90) days, upon
the closing date of the request for proposal, to present his or her
recommendation to the Transportation Commission. The Transportation
Commission will be responsible for determining if the sale of
railroad assets within its jurisdiction is in the best interests of
this state and for authorizing the sale of such assets. All

ENR. S. B. NO. 2184 Page 270
proceeds from the sale shall be deposited into the Oklahoma Railroad
Maintenance Revolving Fund;

5. To acquire and hold real or personal property in the
exercise of its powers for the performance of its duties as
authorized by Section 302.1 et seq. of this title. Surplus property
may be disposed of by the Department;

6. To acquire in the name of the Department, by purchase or
otherwise on such terms and conditions and in such manner as it may
deem proper, or by exercise of the right of condemnation, such
public or private lands and personalty, including public parks,
playgrounds, or reservations, or parts thereof or rights therein,
rights-of-way, trackage, property, rights, easements, and interests
as it may deem necessary for carrying out the provisions of the
Railroad Revitalization Act;

7. To make and enter into all contracts and agreements
necessary or incidental to the performance of its duties and the
execution of its powers under the Railroad Revitalization Act, and
to employ rail planning and management consultants, consulting
engineers, attorneys, accountants, construction and financial
consultants, superintendents, managers, and such other employees and
agents as may be necessary in its judgment, and to fix their
compensation; provided, that all such expenses shall be payable
solely from funds made available under and pursuant to the
provisions of the Railroad Revitalization Act or from revenues;
provided further, no attorney employed by the Department, nor any
member of any law firm of which the member may be connected, shall
ever be paid any fee or compensation for any special or
extraordinary services;

8. To receive, accept, and expend funds from the state, any
federal agency, or from private sources, for rail planning and for
administration of railroad assistance projects, and for or in aid of
the acquisition, construction, reconstruction, replacement, repair,
maintenance, and operation of railroad rights-of-way and trackage
and for rail service continuation payments to railroad companies for
operating losses sustained by reasons of continuing service on a
line which may otherwise be abandoned or which may experience a
reduced level of service not in the public interest, where such
continuation of service is carried out under a written agreement

ENR. S. B. NO. 2184 Page 271
with the Department establishing the terms and conditions for such
payments, and to receive and accept funds, aid or contributions from
any source of either money, property, labor, or other things of
value, to be held, used, and applied only for the purposes for which
such funds, aid, or contributions may be made;

9. To adopt such rules and to do any and all things necessary
to comply with rules, regulations, or requirements of the United
States Department of Transportation, any successor thereof, the
Surface Transportation Board or any federal agency administering any
law enacted by the United States Congress or having funds available
for the purpose of the Department that are not inconsistent with or
contrary to the prohibitions and restrictions of Oklahoma law or
public interest;

10. To expend, not to exceed twenty percent (20%) of the funds
available in the Oklahoma Railroad Maintenance Revolving Fund during
any one (1) year, at locations approved by the Corporation
Commission, such Oklahoma Railroad Maintenance Revolving Fund monies
as may be budgeted by the Department of Transportation for the
purposes of installing signal lights, gate arms, or other active
warning devices where any public road, street, or highway crosses a
railroad right-of-way; provided, however, nothing in the Railroad
Revitalization Act shall negate, change, or otherwise modify any
existing statutory or common law duty of a railroad company;

11. To expend income and funds from the Oklahoma Railroad
Maintenance Revolving Fund in the exercise of any or all of the
foregoing powers; and

12. To do all things necessary or convenient to carry out the
powers expressly granted in Section 302.1 et seq. of this title.

B. It shall be unlawful for any member, officer, or employee of
the Department to transact with the Department, either directly or
indirectly, any business for profit of such member, officer, or
employee; and any person, firm, or corporation knowingly
participating therein shall be equally liable for a violation of
this provision.

ENR. S. B. NO. 2184 Page 272
The term “business for profit” shall include, but not be limited
to, the acceptance or payment of any fee, commission, gift, or
consideration to such member, officer, or employee.

Violation of this provision shall constitute a Class D1 felony
offense and upon conviction shall be punishable by incarceration in
the Oklahoma State Penitentiary for a term not to exceed five (5)
years as provided for in subsections B through F of Section 20N of
Title 21 of the Oklahoma Statutes, or by a fine not less than Five
Hundred Dollars ($500.00) and not more than Five Thousand Dollars
($5,000.00), or by both such imprisonment and fine.

C. All meetings of the Department shall be open public
meetings, and all records shall be public records, except when
considering personnel.

SECTION 117. REPEALER 66 O.S. 2021, Section 304, as
amended by Section 556, Chapter 486, O.S.L. 2025 (66 O.S. Supp.
2025, Section 304), is hereby repealed.

SECTION 118. AMENDATORY 68 O.S. 2021, Section 1353, as
last amended by Section 4, Chapter 441, O.S.L. 2024 (68 O.S. Supp.
2025, Section 1353), is amended to read as follows:

Section 1353. A. It is hereby declared to be the purpose of
the Oklahoma Sales Tax Code to provide funds for the financing of
the program provided for by the Oklahoma Social Security Act and to
provide revenues for the support of the functions of the state
government of Oklahoma, and for this purpose it is hereby expressly
provided that, revenues derived pursuant to the provisions of the
Oklahoma Sales Tax Code, subject to the apportionment requirements
for the Oklahoma Tax Commission and Office of Management and
Enterprise Services Joint Computer Enhancement Fund provided by
Section 265 of this title, and further subject to the apportionment
requirement provided in subsection D of this section, shall be
apportioned as follows:

1. Except as provided in subsection C, D, and E of this
section, the following amounts shall be paid to the State Treasurer
to be placed to the credit of the General Revenue Fund to be paid
out pursuant to direct appropriation by the Legislature:

ENR. S. B. NO. 2184 Page 273
Fiscal Year Amount

FY 2003 and FY 2004 86.04%

FY 2005 85.83%

FY 2006 85.54%

FY 2007 85.04%

FY 2008 through FY 2022 83.61%

FY 2023 through FY 2027 83.36%

FY 2028 and each fiscal year thereafter 83.61%;

2. The following amounts shall be paid to the State Treasurer
to be placed to the credit of the Education Reform Revolving Fund of
the State Department of Education:

a. for FY 2003, FY 2004 and FY 2005, ten and forty-two
one-hundredths percent (10.42%),

b. for FY 2006 through FY 2020, ten and forty-six one-
hundredths percent (10.46%),

c. for FY 2021:

(1) for the month beginning July 1, 2020, through the
month ending August 31, 2020, ten and forty-six
one-hundredths percent (10.46%), and

(2) for the month beginning September 1, 2020,
through the month ending June 30, 2021, eleven
and ninety-six one-hundredths percent (11.96%),

d. for FY 2022 and each fiscal year thereafter, ten and
forty-six one-hundredths percent (10.46%);

3. The following amounts shall be paid to the State Treasurer
to be placed to the credit of the Teachers’ Retirement System
Dedicated Revenue Revolving Fund:

ENR. S. B. NO. 2184 Page 274

Fiscal Year Amount

FY 2003 and FY 2004 3.54%

FY 2005 3.75%

FY 2006 4.0%

FY 2007 4.5%

FY 2008 through FY 2020 5.0%

FY 2021:

a. for the month beginning July
1, 2020, through the month
ending August 31, 2020 5.0%

b. for the month beginning
September 1, 2020, through
the month ending June 30,
2021 3.5%

FY 2022 5.0%

FY 2023 through FY 2027 5.25%

FY 2028 and each fiscal year thereafter 5.0%;

4. a. except as otherwise provided in subparagraph b of this
paragraph, for the fiscal year beginning July 1, 2022,
and for each fiscal year thereafter, eighty-seven one-
hundredths percent (0.87%) shall be paid to the State
Treasurer to be further apportioned as follows:

(1) twenty-four percent (24%) shall be placed to the
credit of the Oklahoma Tourism Promotion
Revolving Fund, but in no event shall such
apportionment exceed Five Million Dollars
($5,000,000.00) in any fiscal year,

ENR. S. B. NO. 2184 Page 275
(2) forty-four percent (44%) shall be placed to the
credit of the Oklahoma Tourism Capital
Improvement Revolving Fund, but in no event shall
such apportionment exceed Nine Million Dollars
($9,000,000.00) in any fiscal year, and

(3) thirty-two percent (32%) shall be placed to the
credit of the Oklahoma Route 66 Commission
Revolving Fund, but in no event shall such
apportionment exceed Six Million Six Hundred
Thousand Dollars ($6,600,000.00) in any fiscal
year, and

b. any amounts which exceed the limitations of
subparagraph a of this paragraph shall be placed to
the credit of the General Revenue Fund; and

5. For the fiscal year beginning July 1, 2015, and for each
fiscal year thereafter, six one-hundredths percent (0.06%) shall be
placed to the credit of the Oklahoma Historical Society Capital
Improvement and Operations Revolving Fund, but in no event shall
such apportionment exceed the total amount apportioned pursuant to
this paragraph for the fiscal year ending on June 30, 2015. Any
amounts which exceed the limitations of this paragraph shall be
placed to the credit of the General Revenue Fund.

B. Provided, for the fiscal year beginning July 1, 2007, and
every fiscal year thereafter, an amount of revenue shall be
apportioned to each municipality or county which levies a sales tax
subject to the provisions of Section 1357.10 of this title and
subsection F of Section 2701 of this title equal to the amount of
sales tax revenue of such municipality or county exempted by the
provisions of Section 1357.10 of this title and subsection F of
Section 2701 of this title. The Oklahoma Tax Commission shall
promulgate and adopt rules necessary to implement the provisions of
this subsection.

C. From the monies that would otherwise be apportioned to the
General Revenue Fund pursuant to subsection A of this section, there
shall be apportioned the following amounts:

1. For the month ending August 31, 2019:

ENR. S. B. NO. 2184 Page 276

a. Nine Million Six Hundred Thousand Dollars
($9,600,000.00) to the credit of the State Highway
Construction and Maintenance Fund created in Section
1501 of Title 69 of the Oklahoma Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;

2. For the month ending September 30, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;

3. For the month ending October 31, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;

4. For the month ending November 30, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and

ENR. S. B. NO. 2184 Page 277
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes; and

5. For the month ending December 31, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes.

D. For fiscal year 2029, and each subsequent fiscal year, Fifty
Million Dollars ($50,000,000.00) shall be placed to the credit of
the Oklahoma Capital Assets Maintenance and Protection Fund created
in Section 2 of this act.

E. For the fiscal year ending June 30, 2023, and for each
fiscal year thereafter, after the apportionment required by
subsection D of this section, but before any other apportionment to
the General Revenue Fund is made, there shall be apportioned to the
Municipal Road Drilling Activity Revolving Fund created pursuant to
Section 37-501 of Title 11 of the Oklahoma Statutes the amount of
Five Million Dollars ($5,000,000.00) for use by municipalities to
repair roads as prescribed pursuant to the requirements of Section
37-501 of Title 11 of the Oklahoma Statutes.

SECTION 119. REPEALER 68 O.S. 2021, Section 1353, as
amended by Section 1, Chapter 240, O.S.L. 2022 (68 O.S. Supp. 2025,
Section 1353), is hereby repealed.

SECTION 120. AMENDATORY 68 O.S. 2021, Section 1356, as
last amended by Section 1, Chapter 392, O.S.L. 2025 (68 O.S. Supp.
2025, Section 1356), is amended to read as follows:

Section 1356. Exemptions - Governmental and nonprofit entities.

ENR. S. B. NO. 2184 Page 278
There are hereby specifically exempted from the tax levied by
Section 1350 et seq. of this title:

1. Sale Sales of tangible personal property or services to the
United States government or to this state, any political subdivision
of this state, 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, this
state, 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;

2. Sales of property to agents appointed by or under contract
with agencies or instrumentalities of the United States government
if ownership and possession of such property transfers immediately
to the United States government;

3. Sales of property to agents appointed by or under contract
with a political subdivision of this state if the sale of such
property is associated with the development of a qualified federal
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 in the state
authorized by county, district, or state fair authorities; provided,
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 fair authority. As used
in this paragraph, “fair event” shall be limited to an 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 Sales of food in cafeterias or lunchrooms of elementary
schools, high schools, colleges, or universities which are operated
primarily for teachers and pupils and are not operated primarily for
the public or for profit;

ENR. S. B. NO. 2184 Page 279
6. Dues paid to fraternal, religious, civic, charitable, or
educational societies or organizations by regular members thereof,
provided, such societies or organizations operate under what is
commonly termed the lodge plan or system, and provided such
societies or organizations do not operate 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 rendered by such libraries with students
interested in the study of geology, petroleum engineering, or
related subjects;

7. Sale Sales of tangible personal property or services to or
by churches, except sales made in the course of business for profit
or savings, competing with other persons engaged in the same, or a
similar business or sale sales of tangible personal property or
services by an organization exempt from federal income tax pursuant
to Section 501(c)(3) of the Internal Revenue Code of 1986, as
amended, made on behalf of or at the request of a church or churches
if the sale of such property is conducted not more than once each
calendar 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 church or churches or by the organization for charitable
purposes;

8. The amount of proceeds received from the sale sales of
admission 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
constructing or enlarging any facility to be used for the staging of
an athletic event, a theatrical production, or any other form of
entertainment, edification or cultural cultivation to which entry is
gained with a paid admission ticket. Such facilities include, but
are not limited to, athletic fields, athletic stadiums, field
houses, amphitheaters, and theaters. To be eligible for this sales
tax exemption, the amount separately stated on the admission ticket
shall be a surcharge which is imposed, collected, and 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;

ENR. S. B. NO. 2184 Page 280
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 the U.S.A., and Camp Fire;

10. Sale Sales 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 Public Facilities Authority, the Oklahoma
Municipal Power Authority, City of Tulsa-Rogers County Port
Authority, Muskogee City-County Port Authority, the Oklahoma
Department of Veterans Affairs, the Broken Bow Economic Development
Authority, Ardmore Development Authority, Durant Industrial
Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
Master Conservancy District, Arbuckle Master Conservancy District,
Fort Cobb Reservoir Master Conservancy District, Foss Reservoir
Master Conservancy District, Mountain Park Master Conservancy
District, Waurika Lake Master Conservancy District and the Office of
Management and Enterprise Services only when carrying out a public
construction contract on behalf of the Oklahoma Department of
Veterans Affairs, the Oklahoma State University Medical Authority
and Trust, the Oklahoma State University Veterinary Medicine
Authority and Trust, 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 out such
public contract or to any subcontractor 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 state
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 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;

11. Sales of tangible personal property or services to private
institutions of higher education and private elementary and
secondary institutions of education accredited by the State

ENR. S. B. NO. 2184 Page 281
Department of Education or registered by the State Board of
Education for purposes of participating in federal programs or
accredited as defined by the Oklahoma State Regents for Higher
Education which are exempt from taxation pursuant to the provisions
of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(3) including materials, supplies, and equipment used in the
construction and improvement of buildings and other structures owned
by the institutions and operated for educational purposes.

Any person, firm, agency, or entity making purchases on behalf
of any institution, agency or subdivision in this state, shall
certify in writing, on the copy of the invoice or sales ticket the
nature of the purchases, and violation of this paragraph shall be a
misdemeanor as set forth in paragraph 10 of this section;

12. Tuition and educational fees paid to private institutions
of higher education and private elementary 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 federal programs or accredited as defined by the
Oklahoma State Regents for Higher Education which are exempt from
taxation pursuant to the provisions of the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3);

13. a. Sales of tangible personal property made 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 organization
other than as specified in subparagraph b of this
paragraph, or

ENR. S. B. NO. 2184 Page 282
(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 private 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 of 1986, as amended, 26 U.S.C.,
Section 501(c)(3), nonprofit local public or private
school foundations 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 made by a
public or private school shall be limited to those public or private
schools accredited by the State Department of Education or
registered by the State Board of Education for purposes of
participating in federal programs. Sale Sales of tangible personal
property in this paragraph shall include sale sales 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 paragraph shall be limited to
sales for the purpose of raising funds for the benefit of such
organizations. Sale Sales of tangible personal property exempted by
this paragraph shall include sale sales of admission tickets;

ENR. S. B. NO. 2184 Page 283
15. The first Seventy-five Thousand Dollars ($75,000.00) each
year from sale sales of tickets and concessions at athletic events
by each organization exempt from taxation pursuant to the provisions
of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(4);

16. Sales of tangible personal property or services to any
person with whom the Oklahoma Tourism and Recreation Department has
entered into a public contract and which is necessary for carrying
out such contract to assist the Department in the development and
production of advertising, promotion, publicity, and 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 retained by the vendor that the
purchases are made for and on behalf of such fire department and set
out the name of such fire department. Any person who wrongfully or
erroneously certifies that the purchases are for any such fire
department or who otherwise violates 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
higher education with institutional employees or by a municipality
with municipal employees;

19. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property by fire departments
organized pursuant to Title 11, 18, or 19 of the Oklahoma Statutes
for the purposes of raising funds for the benefit of the fire
department. Fire departments selling tangible 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 order to receive the
exemption granted by this paragraph;

ENR. S. B. NO. 2184 Page 284

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 Army and which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code of 1986, as
amended, 26 U.S.C., Section 501(c)(3);

21. Sales of tangible personal property or services to any
organization, which takes court-adjudicated juveniles for purposes
of rehabilitation, and which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3), provided that at least fifty percent
(50%) of the juveniles served by such organization are court
adjudicated and the organization receives state funds in an amount
less than ten percent (10%) of the annual budget of the
organization;

22. Sales of tangible personal property or services to:

a. any health center as defined in Section 254b of Title
42 of the United States Code,

b. any clinic receiving disbursements of 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 Internal
Revenue Code of 1986, as amended, 26 U.S.C.,
Section 501(c)(3), and

d. any community mental health center as defined in
Section 3-302 of Title 43A of the Oklahoma Statutes;

ENR. S. B. NO. 2184 Page 285
23. Dues or fees including free or complimentary dues or fees
which have a value equivalent to the charge that could have
otherwise been made, to YMCAs, YWCAs, or municipally-owned
recreation centers for the use of facilities and programs;

24. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property or services to or by a
cultural organization established to sponsor and promote
educational, charitable, and cultural events for disadvantaged
children, and which organization is exempt from taxation pursuant to
the provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3);

25. Sales of tangible personal property or services to museums
or other entities which have been accredited by the American
Alliance of Museums. Any person making purchases on behalf of any
such museum or other entity 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 museum or other entity
and set out the name of such museum or other entity. Any person who
wrongfully or erroneously certifies 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
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 by both such fine and incarceration;

26. Sales of tickets for admission by any museum accredited by
the American Alliance of Museums. In order to be eligible for the
exemption provided by this paragraph, an amount equivalent to the
amount of the tax which would otherwise be required to be collected
pursuant to the provisions 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 the museum to effect the
construction, enlarging or renovation of any facility to be used for
entertainment, edification, or cultural cultivation to which entry
is gained with a paid admission ticket;

27. Sales of tangible personal property or services occurring
on or after June 1, 1995, to children’s homes which are supported or

ENR. S. B. NO. 2184 Page 286
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 American Veterans, Department of
Oklahoma, Inc., and subordinate chapters thereof;

29. Sales of tangible personal property or services to youth
camps which are supported or sponsored by one or more churches,
members of which serve as trustees of the organization;

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 Hospitals
Trust, and

b. Effective July 1, 2022, transfer of tangible personal
property or services to or by:

(1) the University Hospitals Trust created pursuant
to Section 3224 of Title 63 of the Oklahoma
Statutes, or

(2) nonprofit entities which are exempt from taxation
pursuant to the provisions of the Internal
Revenue Code of 1986, as amended, of the United
States, 26 U.S.C., Section 501(c)(3), which have
entered into a joint operating agreement with the
University Hospitals Trust;

31. Sales of tangible personal property or services 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 distribution in
this state, whether by the importer, exporter, or another person, of

ENR. S. B. NO. 2184 Page 287
any satellite or any associated launch vehicle including components
of, and parts and motors for, any such satellite or launch vehicle,
imported or caused to be imported into 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;

34. The sale, lease, use, storage, consumption, or distribution
in this state of any space 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 distribution
in this state of tangible personal property, placed on or used
aboard any space facility, space propulsion system or space vehicle,
satellite, or station possessing space flight capacity, which is
launched into space, irrespective of whether such tangible 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, as amended, 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 equipment, 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 activity. The term “in support of space
flight”, for purposes of this paragraph, means the altering,
monitoring, controlling, regulating, adjusting, servicing, or
repairing of any space facility, space propulsion systems or space

ENR. S. B. NO. 2184 Page 288
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 stating 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 penalties 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, as amended, which is used as an
integral part of the manufacturing, processing, compounding, or
producing of items of tangible personal property. Such term
includes parts 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
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 state park in this state,
which are made to an organization which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code of 1986, as
amended, 26 U.S.C., Section 501(c)(3) and which is organized
primarily for the purpose of supporting one or more state parks
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 personal property or services for use on
campus or school construction projects for the benefit of
institutions of The Oklahoma State System of Higher Education,

ENR. S. B. NO. 2184 Page 289
private institutions of higher education accredited by the Oklahoma
State Regents for Higher Education, or any public school or school
district when such projects are financed by or through the use of
nonprofit entities which are exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 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 of 1986, as amended, 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 exchange therefor would qualify as the receipt of a
qualified sponsorship payment described in Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 513(i). Sales exempted
pursuant to this paragraph shall be exempt from all Oklahoma sales,
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 of 1986, as amended, 26
U.S.C., Section 501(c)(3),

b. is affiliated with a comprehensive university within
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 Thousand Dollars ($15,000.00) each year
from sales of tangible personal property to or by youth athletic
teams which are part of an athletic organization exempt from
taxation pursuant to the provisions of the Internal Revenue Code of
1986, as amended, 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 beneficiary

ENR. S. B. NO. 2184 Page 290
and that actually determines or is part of a tournament or
tournament process for determining a conference tournament
championship, a conference championship, or a national championship;

46. 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 of 1986, as amended, 26
U.S.C., Section 501(c)(3) and is operating the Oklahoma City
National Memorial and Museum, an affiliate of the National Park
System;

47. Sales of tangible personal property or services to
organizations which are exempt from federal taxation pursuant to the
provisions of Section 501(c)(3) of the Internal Revenue Code of
1986, as amended, 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 of 1986, as
amended, 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 public
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
exempts or does not impose a tax on similar 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 career technology student organizations under the
direction and supervision of the Oklahoma Department 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 organization which is exempt from

ENR. S. B. NO. 2184 Page 291
taxation pursuant to the provisions of the Internal Revenue Code of
1986, as amended, 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 trust or nonprofit entity
prior to July 1, 2008, in counties with a population of less than
one hundred thousand (100,000) persons, according to the most recent
Federal Decennial Census. As used in this paragraph, “constructing
improvements to or expanding” shall not mean any expense for 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 paragraph shall be considered
sales made to the public trust or nonprofit entity. The exemption
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 the 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 the exempt treatment authorized
by this paragraph may file an application for refund of the sales
taxes paid during such preceding fiscal year. The Oklahoma 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
purchasers 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 make refunds to the purchasers
in the full amount of the documented and verified sales tax amounts.
If such claims by all purchasers are in excess of Six Hundred Fifty
Thousand Dollars ($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 purchaser’s claim amount
bears to the total. The resulting percentage determined for each
purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars
($650,000.00) to determine the amount of refundable sales tax to be
paid to each purchaser. The pro rata refund amount shall be the
only method to recover sales taxes paid during the preceding fiscal
year and no balance of any sales taxes paid on a pro rata basis

ENR. S. B. NO. 2184 Page 292
shall be the subject of any subsequent refund claim pursuant to this
paragraph;

52. Effective July 1, 2006, sales of tangible personal property
or services to any organization which assists, trains, educates, and
provides housing for physically and mentally disabled persons and
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 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 provision of the Uniform
Tax Procedure Code to the contrary, the taxpayer shall be authorized
to file a claim for refund 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 sale transaction. The taxpayer shall be
required to provide documentation as may be prescribed by the
Oklahoma Tax Commission 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
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 Thousand Dollars ($2,000.00) each 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 jurisdiction in the area in which the 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 this state that was
created to help prevent criminal activity in an area through
community involvement and interaction with local law enforcement and
which is one of the first two thousand organizations which makes
application to the Oklahoma Tax Commission for the exemption after
March 29, 2006;

ENR. S. B. NO. 2184 Page 293
54. Sales of tangible personal property to a nonprofit
organization, exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 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 this paragraph shall be applicable to sales
of tangible personal property to a qualified entity occurring on or
after January 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 of 1986, as amended, 26
U.S.C., Section 501(c)(3) for events the principal purpose of which
is to provide 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 from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 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 property or services to an
organization which:

a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3), and

b. is part of a network of community-based, autonomous
member organizations that meets the following
criteria:

(1) serves people with workplace disadvantages and
disabilities by providing job training and
employment services, as well as job placement
opportunities and post-employment support,

ENR. S. B. NO. 2184 Page 294
(2) has locations in the United States and at least
twenty other countries,

(3) collects donated clothing 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 employment,
job training and placement programs, and other
critical community services;

58. Sales of tickets made on or after September 21, 2005, and
complimentary or free tickets for admission issued on or after
September 21, 2005, which have a value equivalent to the charge that
would have otherwise been made, for admission to a professional
athletic event in which a team in the National 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, and complimentary or free
tickets for admission issued on or after July 1, 2007, which have a
value equivalent to the charge that would have otherwise been made,
for admission to a professional athletic event in which a team in
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 which have a value equivalent to the charge
that would have otherwise been made to a professional sporting event
involving ice hockey, baseball, 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 association with
centralized management, other 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 athletes;

ENR. S. B. NO. 2184 Page 295
60. Sales of tickets for admission to an annual event sponsored
by an educational and charitable organization of women which is
exempt from taxation pursuant to the provisions of the Internal
Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and
has as its mission promoting volunteerism, developing 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 of 1986, as amended, 26
U.S.C., Section 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 of 1986, as amended, 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 engaged 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 nonprofit
organization shall be required to provide proof to the Oklahoma Tax
Commission of its membership status in the membership organization;

62. Sales of tangible personal property or services to or by an
organization which is part of a national volunteer women’s service
organization dedicated to promoting patriotism, preserving American
history, and securing better education for children and which has at
least one hundred sixty-eight thousand members in three thousand
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 members across the United States;

64. Sales of tangible personal property or services to or by a
veteran’s organization which is exempt from taxation pursuant to the

ENR. S. B. NO. 2184 Page 296
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(19) and which is known as the Veterans of
Foreign Wars of the United States, Oklahoma Chapters Department of
Oklahoma;

65. Sales of boxes of food by a church or by an organization,
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 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 services to any
person with whom a church has duly entered into a construction
contract, necessary for 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 of 1986, as amended, 26
U.S.C., Section 501(c)(3),

b. has filed a Not-for-Profit Certificate of
Incorporation in this state, and

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;

ENR. S. B. NO. 2184 Page 297

68. Sales of tangible personal property or services to any
organization which is a shelter for abused, neglected, or abandoned
children and which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3); provided, until July 1, 2008, such
exemption shall apply only to eligible shelters for children from
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 Oklahoma Child Care
Facilities Licensing Act and which:

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 school 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 child care center for construction
and improvement of buildings and other structures 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 purchases on behalf of a child care
center shall certify, in writing, on the copy 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 making purchases on
behalf of a child care center 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 involved 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 are
serving or who have served in the military, which

ENR. S. B. NO. 2184 Page 298
service organization is exempt from taxation pursuant
to the provisions of the Internal Revenue Code of
1986, as amended, 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
property 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 organization. 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 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 the
transaction. The purchaser may apply 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 purchaser that is
entitled to make application for a refund based upon
the exempt treatment authorized by this paragraph may
file an application for refund of the state sales
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 refund 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 authorized for
exemption under this paragraph shall 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 taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

ENR. S. B. NO. 2184 Page 299
501(c)(3), whose primary and principal purpose is providing funding
for scholarships in the medical field;

72. Sales of tangible personal property or services for use
solely on construction projects for organizations which are exempt
from taxation pursuant to the provisions of the Internal Revenue
Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and whose
purpose is providing end-of-life care and access to hospice services
to low-income individuals who live in a facility owned by the
organization. The exemption provided by this paragraph applies to
sales to the organization as well as to sales to any person with
whom the organization has duly entered into a construction contract,
necessary for carrying out such contract or to any subcontractor to
such a construction contract. Any person making purchases on behalf
of such organization 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 organization and set
out the name of such organization. Any person who wrongfully or
erroneously certifies that purchases are for any of the above-named
organizations or who otherwise violates this section shall be 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;

73. Sales of tickets for admission to events held by
organizations exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(3) that are organized for the purpose of supporting general
hospitals licensed by the State Department of Health;

74. Sales of tangible personal property or services:

a. to a foundation which is exempt from taxation pursuant
to the provisions of the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3) and
which raises tax-deductible contributions in support
of a wide range of firearms-related public interest
activities of the National Rifle Association of
America and other organizations that defend and foster
Second Amendment rights, and

ENR. S. B. NO. 2184 Page 300
b. to or by a grassroots fundraising 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 which is exempt from
taxation pursuant to the provisions of the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3) which are related to
a fundraising event sponsored by the organization or entity when the
event does not exceed any five (5) consecutive days and 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 limited to tickets sold for admittance to the fundraising
event and items which were donated to the organization or entity for
sale at the event;

76. Effective November 1, 2017, sales of tangible personal
property or services to an organization which is exempt from
taxation pursuant to the provisions of the Internal Revenue Code of
1986, as amended, 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
where victims have access to services and advocacy at no cost to the
victim;

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 of 1986, as
amended, 26 U.S.C., Section 501(c)(19) and which is known as the
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 provisions of the Internal Revenue Code of 1986, as
amended, 26 U.S.C., Section 501(c)(4) and which is known as the
Marine Corps League Department of Oklahoma;

79. Sales of tangible personal property or services to the
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;

ENR. S. B. NO. 2184 Page 301

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 of 1986, as amended, 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 documentation that its primary and
principal purpose is to provide community access to
advanced 21st century manufacturing and digital
fabrication tools for science, technology,
engineering, art and math (STEAM) learning skills,
developing inventions, creating and sustaining
businesses, and producing personalized products;

81. Effective November 1, 2021, sales of tangible personal
property or services used solely for construction and remodeling
projects to an organization which is exempt from taxation pursuant
to the provisions of the Internal Revenue Code of 1986, as amended,
26 U.S.C., Section 501(c)(3), and which meets the following
requirements:

a. its primary purpose is to construct or remodel and
sell affordable housing and provide homeownership
education to residents of Oklahoma that have an income
that is below one hundred percent (100%) of the Family
Median Income guidelines as defined by the U.S.
Department of Housing and Urban Development,

b. it conducts its activities in a manner that serves
public or charitable purposes, rather 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 the best interests of its
clients, and

ENR. S. B. NO. 2184 Page 302

d. it compensates its employees in a manner that does not
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 Section 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 single-family residential
dwellings or the construction 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 winds, drought, wildfire,
snow, ice, geologic disturbances, explosions, chemical accidents 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;

83. Effective November 1, 2021, through December 31, 2024,
sales of tangible personal property or services to a museum that:

a. operates as a part of an organization which is exempt
from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 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 Million
Dollars ($1,000,000.00);

84. Until July 1, 2022, sales of tangible personal property or
services for use in a clinical practice or medical facility operated
by an organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, of the

ENR. S. B. NO. 2184 Page 303
United States, 26 U.S.C., Section 501(c)(3), and which has entered
into a joint operating agreement with the University Hospitals 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 acquired or leased by
the organization from the University Hospitals Authority, University
Hospitals Trust, or the University of Oklahoma on or after June 1,
2021;

85. Sales of tangible personal property or services to or by a
women’s veterans organization, and its subchapters in this state,
that is exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(19) and is known as the Oklahoma Women Veterans Organization;

86. Sales of tangible personal property or services to a
nonprofit entity, organized pursuant to Oklahoma law before January
1, 2019, exempt from federal income taxation pursuant to Section
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 single-family residential dwellings or the
construction of a replacement single-family residential dwelling.
For purposes of this paragraph, an entity operated exclusively for
charitable and educational purposes through the coordination of
volunteers for the disaster recovery of homes (as derived from Part
III, Statement of Program Services, of Internal Revenue Service Form
990) and which offers its services free of charge to disaster
survivors statewide who are low income with no or limited means of
recovery on their own for 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. The exemption provided by this paragraph shall only be
applicable to sales made on or after July 1, 2022. As used in this
paragraph, “disaster” means damage to property with or without
accompanying injury to persons from heavy rain, high winds, tornadic
winds, drought, wildfire, snow, ice, geologic disturbances,
explosions, chemical accidents or spills and other events causing
damage to property on a large scale;

ENR. S. B. NO. 2184 Page 304
87. Effective July 1, 2022, sales of tangible personal property
or services to an organization which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code of 1986, as
amended, 26 U.S.C., Section 501(c)(3) and which provides support to
veterans, active duty members of the Armed Forces, reservists, and
members of the National Guard to assist with the transition to
civilian life and which provides documentation to the Oklahoma Tax
Commission that over seventy percent (70%) of its revenue is
expended on support for transition to civilian life; and

88. Sales of tangible personal property or services to or by an
organization in this state which:

a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3), and

b. provides documentation to the Oklahoma Tax Commission
showing the organization’s principal purpose is to
provide school supplies or articles of clothing for
underserved students attending grades prekindergarten
through twelve at public schools in this state.

SECTION 121. REPEALER 68 O.S. 2021, Section 1356, as
last amended by Section 1, Chapter 444, O.S.L. 2024 (68 O.S. Supp.
2025, Section 1356), is hereby repealed.

SECTION 122. AMENDATORY 68 O.S. 2021, Section 1357, as
last amended by Section 1, Chapter 391, O.S.L. 2025 (68 O.S. Supp.
2025, Section 1357), is amended to read as follows:

Section 1357. Exemptions – General. There are hereby
specifically exempted from the tax levied by the Oklahoma Sales Tax
Code:

1. Transportation of school pupils to and from elementary
schools or high schools in motor or other vehicles;

2. Transportation of persons where the fare of each person does
not exceed One Dollar ($1.00), or local transportation of persons
within the corporate limits of a municipality except by taxicabs;

ENR. S. B. NO. 2184 Page 305
3. Sales for resale to persons engaged in the business of
reselling the articles purchased, whether within or without the
state, provided that such sales to residents of this state are made
to persons to whom sales tax permits have been issued as provided in
the Oklahoma Sales Tax Code. This exemption shall not apply to the
sales of articles made to persons holding permits when such persons
purchase items for their use and which they are not regularly
engaged in the business of reselling; neither shall this exemption
apply to sales of tangible personal property to peddlers, solicitors
and other salespersons who do not have an established place of
business and a sales tax permit. The exemption provided by this
paragraph shall apply to sales of motor fuel or diesel fuel to a
Group Five vendor, but the use of such motor fuel or diesel fuel by
the Group Five vendor shall not be exempt from the tax levied by the
Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
is exempt from sales tax when the motor fuel is for shipment outside
this state and consumed by a common carrier by rail in the conduct
of its business. The sales tax shall apply to the purchase of motor
fuel or diesel fuel in Oklahoma by a common carrier by rail when
such motor fuel is purchased for fueling, within this state, of any
locomotive or other motorized flanged wheel equipment;

4. Sales of advertising space in newspapers and periodicals;

5. Sales of programs relating to sporting and entertainment
events, and sales of advertising on billboards (including signage,
posters, panels, marquees or on other similar surfaces, whether
indoors or outdoors) or in programs relating to sporting and
entertainment events, and sales of any advertising, to be displayed
at or in connection with a sporting event, via the Internet,
electronic display devices or through public address or broadcast
systems. The exemption authorized by this paragraph shall be
effective for all sales made on or after January 1, 2001;

6. Sales of any advertising, other than the advertising
described by paragraph 5 of this section, via the Internet,
electronic display devices or through the electronic media including
radio, public address or broadcast systems, television (whether
through closed circuit broadcasting systems or otherwise), and cable
and satellite television, and the servicing of any advertising
devices;

ENR. S. B. NO. 2184 Page 306
7. Eggs, feed, supplies, machinery, and equipment purchased by
persons regularly engaged in the business of raising worms, fish,
any insect, or any other form of terrestrial or aquatic animal life
and used for the purpose of raising same for marketing. This
exemption shall only be granted and extended to the purchaser when
the items are to be used and in fact are used in the raising of
animal life as set out above. Each purchaser shall certify, in
writing, on the invoice or sales ticket retained by the vendor that
the purchaser is regularly engaged in the business of raising such
animal life and that the items purchased will be used only in such
business. The vendor shall certify to the Oklahoma Tax Commission
that the price of the items has been reduced to grant the full
benefit of the exemption. Violation hereof by the purchaser or
vendor shall be a misdemeanor;

8. Sale of natural or artificial gas and electricity, and
associated delivery or transmission services, when sold exclusively
for residential use. Provided, this exemption shall not apply to
any sales tax levied by a city or town, or a county or any other
jurisdiction in this state;

9. In addition to the exemptions authorized by Section 1357.6
of this title, sales of drugs sold pursuant to a prescription
written for the treatment of human beings by a person licensed to
prescribe the drugs, and sales of insulin and medical oxygen.
Provided, this exemption shall not apply to over-the-counter drugs;

10. Transfers of title or possession of empty, partially
filled, or filled returnable oil and chemical drums to any person
who is not regularly engaged in the business of selling, reselling
or otherwise transferring empty, partially filled or filled
returnable oil drums;

11. Sales of one-way utensils, paper napkins, paper cups,
disposable hot containers, and other one-way carry out materials to
a vendor of meals or beverages;

12. Sales of food or food products for home consumption which
are purchased in whole or in part with coupons issued pursuant to
the federal food stamp program as authorized by Sections 2011
through 2036d of Title 7 of the United States Code, as to that
portion purchased with such coupons. The exemption provided for

ENR. S. B. NO. 2184 Page 307
such sales shall be inapplicable to such sales upon the effective
date of any federal law that removes the requirement of the
exemption as a condition for participation by the state in the
federal food stamp program;

13. Sales of food or food products, or any equipment or
supplies used in the preparation of the food or food products to or
by an organization which:

a. is exempt from taxation pursuant to the provisions of
Section 501(c)(3) of the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3), and
which provides and delivers prepared meals for home
consumption to elderly or homebound persons as part of
a program commonly known as “Meals on Wheels” or
“Mobile Meals”, or

b. is exempt from taxation pursuant to the provisions of
Section 501(c)(3) of the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3), and
which receives federal funding pursuant to the Older
Americans Act of 1965, as amended, for the purpose of
providing nutrition programs for the care and benefit
of elderly persons;

14. a. Sales of tangible personal property or services to or
by organizations which are exempt from taxation
pursuant to the provisions of Section 501(c)(3) of the
Internal Revenue Code of 1986, as amended, 26 U.S.C.,
Section 501(c)(3), and:

(1) are primarily involved in the collection and
distribution of food and other household products
to other organizations that facilitate the
distribution of such products to the needy and
such distributee organizations are exempt from
taxation pursuant to the provisions of Section
501(c)(3) of the Internal Revenue Code of 1986,
as amended, 26 U.S.C., Section 501(c)(3), or

(2) facilitate the distribution of such products to
the needy.

ENR. S. B. NO. 2184 Page 308

b. Sales made in the course of business for profit or
savings, competing with other persons engaged in the
same or similar business shall not be exempt under
this paragraph;

15. Sales of tangible personal property or services to
children’s homes which are located on church-owned property and are
operated by organizations exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3);

16. Sales of computers, data processing equipment, related
peripherals, and telephone, telegraph or telecommunications service
and equipment for use in a qualified aircraft maintenance or
manufacturing facility. For purposes of this paragraph, “qualified
aircraft maintenance or manufacturing facility” means a new or
expanding facility primarily engaged in aircraft repair, building or
rebuilding, whether or not on a factory basis, whose total cost of
construction exceeds the sum of Five Million Dollars ($5,000,000.00)
and which employs at least two hundred fifty new full-time-
equivalent employees, as certified by the Oklahoma Employment
Security Commission, upon completion of the facility. In order to
qualify for the exemption provided for by this paragraph, the cost
of the items purchased by the qualified aircraft maintenance or
manufacturing facility shall equal or exceed the sum of Two Million
Dollars ($2,000,000.00);

17. Sales of tangible personal property consumed or
incorporated in the construction or expansion of a qualified
aircraft maintenance or manufacturing facility as defined in
paragraph 16 of this section. For purposes of this paragraph, sales
made to a contractor or subcontractor that has previously entered
into a contractual relationship with a qualified aircraft
maintenance or manufacturing facility for construction or expansion
of such a facility shall be considered sales made to a qualified
aircraft maintenance or manufacturing facility;

18. Sales of the following telecommunications services:

a. interstate and international 800 service. “800
service” means a telecommunications service that

ENR. S. B. NO. 2184 Page 309
allows a caller to dial a toll-free number without
incurring a charge for the call. The service is
typically marketed under the name “800”, “855”, “866”,
“877” and “888” toll-free calling, and any subsequent
numbers designated by the Federal Communications
Commission,

b. interstate and international 900 service. “900
service” means an inbound toll telecommunications
service purchased by a subscriber that allows the
subscriber’s customers to call in to the subscriber’s
prerecorded announcement or live service. 900 service
does not include the charge for: collection services
provided by the seller of the telecommunications
services to the subscriber, or service or product sold
by the subscriber to the subscriber’s customer. The
service is typically marketed under the name “900”
service, and any subsequent numbers designated by the
Federal Communications Commission,

c. interstate and international private communications
service. “Private communications service” means a
telecommunications service that entitles the customer
to exclusive or priority use of a communications
channel or group of channels between or among
termination points, regardless of the manner in which
such channel or channels are connected, and includes
switching capacity, extension lines, stations and any
other associated services that are provided in
connection with the use of such channel or channels,

d. value-added nonvoice data service. “Value-added
nonvoice data service” means a service that otherwise
meets the definition of telecommunications services in
which computer processing applications are used to act
on the form, content, code or protocol of the
information or data primarily for a purpose other than
transmission, conveyance, or routing,

e. interstate and international telecommunications
service which is:

ENR. S. B. NO. 2184 Page 310
(1) rendered by a company for private use within its
organization, or

(2) used, allocated or distributed by a company to
its affiliated group,

f. regulatory assessments and charges including charges
to fund the Oklahoma Universal Service Fund, the
Oklahoma Lifeline Fund and the Oklahoma High Cost
Fund, and

g. telecommunications nonrecurring charges including but
not limited to the installation, connection, change,
or initiation of telecommunications services which are
not associated with a retail consumer sale;

19. Sales of railroad track spikes manufactured and sold for
use in this state in the construction or repair of railroad tracks,
switches, sidings, and turnouts;

20. Sales of aircraft and aircraft parts provided such sales
occur at a qualified aircraft maintenance facility. As used in this
paragraph, “qualified aircraft maintenance facility” means a
facility operated by an air common carrier including one or more
component overhaul support buildings or structures in an area owned,
leased, or controlled by the air common carrier, at which there were
employed at least two thousand full-time-equivalent employees in the
preceding year as certified by the Oklahoma Employment Security
Commission and which is primarily related to the fabrication,
repair, alteration, modification, refurbishing, maintenance,
building, or rebuilding of commercial aircraft or aircraft parts
used in air common carriage. For purposes of this paragraph, “air
common carrier” shall also include members of an affiliated group as
defined by Section 1504 of the Internal Revenue Code of 1986, as
amended, 26 U.S.C., Section 1504. Beginning July 1, 2012, the
exemption shall include sales of machinery, tools, supplies,
equipment, and related tangible personal property and services used
or consumed in the repair, remodeling, or maintenance of aircraft,
aircraft engines or aircraft component parts which occur at a
qualified aircraft maintenance facility;

ENR. S. B. NO. 2184 Page 311
21. Sales of machinery and equipment purchased and used by
persons and establishments primarily engaged in computer services
and data processing:

a. as defined under Industry Group Numbers 7372 and 7373
of the Standard Industrial Classification (SIC)
Manual, latest version, which derive at least fifty
percent (50%) of their annual gross revenues from the
sale of a product or service to an out-of-state buyer
or consumer, and

b. as defined under Industry Group Number 7374 of the SIC
Manual, latest version, which derive at least eighty
percent (80%) of their annual gross revenues from the
sale of a product or service to an out-of-state buyer
or consumer.

Eligibility for the exemption set out in this paragraph shall be
established, subject to review by the Tax Commission, by annually
filing an affidavit with the Tax Commission stating that the
facility so qualifies and such information as required by the Tax
Commission. For purposes of determining whether annual gross
revenues are derived from sales to out-of-state buyers or consumers,
all sales to the federal government shall be considered to be to an
out-of-state buyer or consumer;

22. Sales of prosthetic devices to an individual for use by
such individual. For purposes of this paragraph, “prosthetic
device” shall have the same meaning as provided in Section 1357.6 of
this title, but shall not include corrective eye glasses, contact
lenses, or hearing aids;

23. Sales of tangible personal property or services to a motion
picture or television production company to be used or consumed in
connection with an eligible production. For purposes of this
paragraph, “eligible production” means a documentary, special, music
video or a television commercial or television program that will
serve as a pilot for or be a segment of an ongoing dramatic or
situation comedy series filmed or taped for network or national or
regional syndication or a feature-length motion picture intended for
theatrical release or for network or national or regional
syndication or broadcast. The provisions of this paragraph shall

ENR. S. B. NO. 2184 Page 312
apply to sales occurring on or after July 1, 1996. In order to
qualify for the exemption, the motion picture or television
production company shall file any documentation and information
required to be submitted pursuant to rules promulgated by the Tax
Commission;

24. Sales of diesel fuel sold for consumption by commercial
vessels, barges and other commercial watercraft;

25. Sales of tangible personal property or services to tax-
exempt independent nonprofit biomedical research foundations that
provide educational programs for Oklahoma science students and
teachers and to tax-exempt independent nonprofit community blood
banks headquartered in this state;

26. Effective May 6, 1992, sales of wireless telecommunications
equipment to a vendor who subsequently transfers the equipment at no
charge or for a discounted charge to a consumer as part of a
promotional package or as an inducement to commence or continue a
contract for wireless telecommunications services;

27. Effective January 1, 1991, leases of rail transportation
cars to haul coal to coal-fired plants located in this state which
generate electric power;

28. Beginning July 1, 2005, sales of aircraft engine repairs,
modification, and replacement parts, sales of aircraft frame repairs
and modification, aircraft interior modification, and paint, and
sales of services employed in the repair, modification, and
replacement of parts of aircraft engines, aircraft frame and
interior repair and modification, and paint;

29. Sales of materials and supplies to the owner or operator of
a ship, motor vessel, or barge that is used in interstate or
international commerce if the materials and supplies:

a. are loaded on the ship, motor vessel, or barge and
used in the maintenance and operation of the ship,
motor vessel, or barge, or

b. enter into and become component parts of the ship,
motor vessel, or barge;

ENR. S. B. NO. 2184 Page 313

30. Sales of tangible personal property made at estate sales at
which such property is offered for sale on the premises of the
former residence of the decedent by a person who is not required to
be licensed pursuant to the Transient Merchant Licensing Act, or who
is not otherwise required to obtain a sales tax permit for the sale
of such property pursuant to the provisions of Section 1364 of this
title; provided:

a. such sale or event may not be held for a period
exceeding three (3) consecutive days,

b. the sale must be conducted within six (6) months of
the date of death of the decedent, and

c. the exemption allowed by this paragraph shall not be
allowed for property that was not part of the
decedent’s estate;

31. Beginning January 1, 2004, sales of electricity and
associated delivery and transmission services, when sold exclusively
for use by an oil and gas operator for reservoir dewatering projects
and associated operations commencing on or after July 1, 2003, in
which the initial water-to-oil ratio is greater than or equal to
five-to-one water-to-oil, and such oil and gas development projects
have been classified by the Corporation Commission as a reservoir
dewatering unit;

32. Sales of prewritten computer software that is delivered
electronically. For purposes of this paragraph, “delivered
electronically” means delivered to the purchaser by means other than
tangible storage media;

33. Sales of modular dwelling units when built at a production
facility and moved in whole or in parts, to be assembled on-site,
and permanently affixed to the real property and used for
residential or commercial purposes. The exemption provided by this
paragraph shall equal forty-five percent (45%) of the total sales
price of the modular dwelling unit. For purposes of this paragraph,
“modular dwelling unit” means a structure that is not subject to the
motor vehicle excise tax imposed pursuant to Section 2103 of this
title;

ENR. S. B. NO. 2184 Page 314

34. Sales of tangible personal property or services to:

a. persons who are residents of Oklahoma and have been
honorably discharged from active service in any branch
of the Armed Forces of the United States or Oklahoma
National Guard and who have been certified by the
United States Department of Veterans Affairs or its
successor to be in receipt of disability compensation
at the one-hundred-percent rate and the disability
shall be permanent and have been sustained through
military action or accident or resulting from disease
contracted while in such active service and registered
with the veterans registry created by the Oklahoma
Department of Veterans Affairs; provided, that if the
veteran has previously received the sales tax
exemption pursuant to this subparagraph, no
registration with the veterans registry shall be
required, or

b. the surviving spouse of the person in subparagraph a
of this paragraph if the person is deceased and the
spouse has not remarried and the surviving spouse of a
person who is determined by the United States
Department of Defense or any branch of the United
States military to have died while in the line of duty
if the spouse has not remarried. Sales for the
benefit of an eligible person to a spouse of the
eligible person or to a member of the household in
which the eligible person resides and who is
authorized to make purchases on the person’s behalf,
when such eligible person is not present at the sale,
shall also be exempt for purposes of this paragraph.
The Oklahoma Tax Commission shall issue a separate
exemption card to a spouse of an eligible person or to
a member of the household in which the eligible person
resides who is authorized to make purchases on the
person’s behalf, if requested by the eligible person.
Sales qualifying for the exemption authorized by this
paragraph shall not exceed Twenty-five Thousand
Dollars ($25,000.00) per year per individual while the
disabled veteran is living. Sales qualifying for the

ENR. S. B. NO. 2184 Page 315
exemption authorized by this paragraph shall not
exceed One Thousand Dollars ($1,000.00) per year for
an unremarried surviving spouse. Upon request of the
Tax Commission, a person asserting or claiming the
exemption authorized by this paragraph shall provide a
statement, executed under oath, that the total sales
amounts for which the exemption is applicable have not
exceeded Twenty-five Thousand Dollars ($25,000.00) per
year per living disabled veteran or One Thousand
Dollars ($1,000.00) per year for an unremarried
surviving spouse. If the amount of such exempt sales
exceeds such amount, the sales tax in excess of the
authorized amount shall be treated as a direct sales
tax liability and may be recovered by the Tax
Commission in the same manner provided by law for
other taxes including penalty and interest. The Tax
Commission shall promulgate any rules necessary to
implement the provisions of this paragraph, which
shall include rules providing for the disclosure of
information about persons eligible for the exemption
authorized in this paragraph to the Oklahoma
Department of Veterans Affairs, as authorized in
Section 205 of this title. For purposes of the
exemption authorized by this subparagraph, if the
disability determination that would have been made
while the disabled veteran was still living is not
made final until after the death of the disabled
veteran, the exemption authorized by this subparagraph
may still be claimed by the surviving spouse;

35. Sales of electricity to the operator, specifically
designated by the Corporation Commission, of a spacing unit or lease
from which oil is produced or attempted to be produced using
enhanced recovery methods including, but not limited to, increased
pressure in a producing formation through the use of water or
saltwater if the electrical usage is associated with and necessary
for the operation of equipment required to inject or circulate
fluids in a producing formation for the purpose of forcing oil or
petroleum into a wellbore for eventual recovery and production from
the wellhead. In order to be eligible for the sales tax exemption
authorized by this paragraph, the total content of oil recovered
after the use of enhanced recovery methods shall not exceed one

ENR. S. B. NO. 2184 Page 316
percent (1%) by volume. The exemption authorized by this paragraph
shall be applicable only to the state sales tax rate and shall not
be applicable to any county or municipal sales tax rate;

36. Sales of intrastate charter and tour bus transportation.
As used in this paragraph, “intrastate charter and tour bus
transportation” means the transportation of persons from one
location in this state to another location in this state in a motor
vehicle which has been constructed in such a manner that it may
lawfully carry more than eighteen persons, and which is ordinarily
used or rented to carry persons for compensation. Provided, this
exemption shall not apply to regularly scheduled bus transportation
for the general public;

37. Sales of vitamins, minerals, and dietary supplements by a
licensed chiropractor to a person who is the patient of such
chiropractor at the physical location where the chiropractor
provides chiropractic care or services to such patient. The
provisions of this paragraph shall not be applicable to any drug,
medicine, or substance for which a prescription by a licensed
physician is required;

38. Sales of goods, wares, merchandise, tangible personal
property, machinery, and equipment to a web search portal located in
this state which derives at least eighty percent (80%) of its annual
gross revenue from the sale of a product or service to an out-of-
state buyer or consumer. For purposes of this paragraph, “web
search portal” means an establishment classified under North
American Industry Classification System (NAICS) code 519130 which
operates websites that use a search engine to generate and maintain
extensive databases of Internet addresses and content in an easily
searchable format;

39. Sales of tangible personal property consumed or
incorporated in the construction or expansion of a facility for a
corporation organized under Section 437 et seq. of Title 18 of the
Oklahoma Statutes as a rural electric cooperative. For purposes of
this paragraph, sales made to a contractor or subcontractor that has
previously entered into a contractual relationship with a rural
electric cooperative for construction or expansion of a facility
shall be considered sales made to a rural electric cooperative;

ENR. S. B. NO. 2184 Page 317
40. Sales of tangible personal property or services to a
business primarily engaged in the repair of consumer electronic
goods including, but not limited to, cell phones, compact disc
players, personal computers, MP3 players, digital devices for the
storage and retrieval of information through hard-wired or wireless
computer or Internet connections, if the devices are sold to the
business by the original manufacturer of such devices and the
devices are repaired, refitted or refurbished for sale by the entity
qualifying for the exemption authorized by this paragraph directly
to retail consumers or if the devices are sold to another business
entity for sale to retail consumers;

41. On or after July 1, 2019, and prior to July 1, 2024 July 1,
2029, sales or leases of rolling stock when sold or leased by the
manufacturer, regardless of whether the purchaser is a public
services corporation engaged in business as a common carrier of
property or passengers by railway, for use or consumption by a
common carrier directly in the rendition of public service. For
purposes of this paragraph, “rolling stock” means locomotives,
autocars, and railroad cars and “sales or leases” includes railroad
car maintenance and retrofitting of railroad cars for their further
use only on the railways;

42. Sales of gold, silver, platinum, palladium or other bullion
items such as coins and bars and legal tender of any nation, which
legal tender is sold according to its value as precious metal or as
an investment. As used in the paragraph, “bullion” means any
precious metal including, but not limited to, gold, silver,
platinum, and palladium, that is in such a state or condition that
its value depends upon its precious metal content and not its form.
The exemption authorized by this paragraph shall not apply to
fabricated metals that have been processed or manufactured for
artistic use or as jewelry;

43. Subject to the other requirements of this paragraph and the
requirements of Section 1357.21 of this title, sale, lease, rental,
storage, use or other consumption of qualifying broadband equipment
by providers of Internet service or subsidiaries if the property is
directly used or consumed by the provider or subsidiary in or during
the distribution of broadband Internet service. The Legislature
finds that pursuant to the provisions of subsection H of Section
1357.21 of this title, the provisions of this paragraph were

ENR. S. B. NO. 2184 Page 318
originally made contingent upon the enactment of an incentive award
formula. Notwithstanding the failure to fulfill the condition as
prescribed by subsection H of Section 1357.21 of this title, as
originally enacted, the provisions of this paragraph shall be
operative on and after June 2, 2023;

44. Until January 2027, sales of commercial forestry service
equipment, limited to forwarders, fellers, bunchers, track skidders,
wheeled skidders, hydraulic excavators, delimbers, soil compactors
and skid steer loaders, to businesses engaged in logging, timber and
tree farming;

45. Recovery fees on the rental charge from any item of heavy
equipment property rental as provided for in Section 2807.11 of this
title; and

44. 46. Sales of firearm safety devices and gun safety devices.
As used in this paragraph:

a. “firearm safety device” means a gun safe, gun case,
gun lock box, trigger lock, barrel lock, or other
device that is designed to be used to store a firearm
and that is designed to be unlocked only by means of a
key, combination, or other similar means, and

b. “gun safety device” means any integral device to be
equipped or installed on a firearm that permits a user
to program the firearm to operate only for specified
persons designated by the user through computerized
locking devices or other means integral to and
permanently part of the firearm.

SECTION 123. REPEALER 68 O.S. 2021, Section 1357, as
amended by Section 10, Chapter 229, O.S.L. 2017, is hereby repealed.

SECTION 124. REPEALER 68 O.S. 2021, Section 1357, as
amended by Section 1, Chapter 68, O.S.L. 2021, is hereby repealed.

SECTION 125. REPEALER 68 O.S. 2021, Section 1357, as
last amended by Section 1, Chapter 193, O.S.L. 2023 (68 O.S. Supp.
2025, Section 1357), is hereby repealed.

ENR. S. B. NO. 2184 Page 319
SECTION 126. REPEALER 68 O.S. 2021, Section 1357, as
amended by Section 1, Chapter 44, 1st Extraordinary Session, O.S.L.
2023 (68 O.S. Supp. 2025, Section 1357), is hereby repealed.

SECTION 127. AMENDATORY 68 O.S. 2021, Section 2357.22,
as last amended by Section 1, Chapter 143, O.S.L. 2024 (68 O.S.
Supp. 2025, Section 2357.22), is amended to read as follows:

Section 2357.22. A. For tax years 2028 and before, there shall
be allowed a one-time credit against the income tax imposed by
Section 2355 of this title for investments in qualified clean-
burning motor vehicle fuel property placed in service on or after
January 1, 1991, or with respect to a hydrogen fuel cell, on or
after July 1, 2023.

B. As used in this section, “qualified clean-burning motor
vehicle fuel property” means:

1. Equipment installed to modify a motor vehicle which is
propelled by gasoline or diesel fuel so that the vehicle may be
propelled by compressed natural gas, a hydrogen fuel cell, liquefied
natural gas, or liquefied petroleum gas. The equipment covered by
this paragraph must:

a. be new, not previously used to modify or retrofit any
vehicle propelled by gasoline or diesel fuel and be
installed by an alternative fuels equipment technician
who is certified in accordance with the Alternative
Fuels Technician Certification Act,

b. meet all Federal Motor Vehicle Safety Standards set
forth in 49 CFR 571, or

c. for any commercial motor vehicle (CMV), follow the
Federal Motor Carrier Safety Regulations or Oklahoma
Intrastate Motor Carrier Regulations;

2. A motor vehicle originally equipped so that the vehicle may
be propelled by compressed natural gas, a hydrogen fuel cell, or
liquefied natural gas or liquefied petroleum gas but only to the
extent of the portion of the basis of such motor vehicle which is
attributable to the storage of such fuel, the delivery to the engine

ENR. S. B. NO. 2184 Page 320
of such motor vehicle of such fuel, and the exhaust of gases from
combustion of such fuel;

3. Property, not including a building and its structural
components, which is:

a. directly related to the delivery of compressed natural
gas, liquefied natural gas or liquefied petroleum gas,
or hydrogen for commercial purposes or for a fee or
charge, into the fuel tank of a motor vehicle
propelled by such fuel including compression equipment
and storage tanks for such fuel at the point where
such fuel is so delivered but only if such property is
not used to deliver such fuel into any other type of
storage tank or receptacle and such fuel is not used
for any purpose other than to propel a motor vehicle,
or

b. a metered-for-fee, public access recharging system for
motor vehicles propelled in whole or in part by
electricity. The property covered by this paragraph
must be new, and must not have been previously
installed or used to refuel vehicles powered by
compressed natural gas, liquefied natural gas or
liquefied petroleum gas, hydrogen, or electricity.

Any property covered by this paragraph which is related to the
delivery of hydrogen into the fuel tank of a motor vehicle shall
only be eligible for tax years 2010 and 2023 through 2028;

4. Property which is directly related to the compression and
delivery of natural gas from a private home or residence, for
noncommercial purposes, into the fuel tank of a motor vehicle
propelled by compressed natural gas. The property covered by this
paragraph must be new and must not have been previously installed or
used to refuel vehicles powered by natural gas; or

5. For tax years 2010 and 2023 through 2028, a motor vehicle
originally equipped so that the vehicle may be propelled by a
hydrogen fuel cell electric fueling system.

ENR. S. B. NO. 2184 Page 321
C. As used in this section, “motor vehicle” means a motor
vehicle originally designed by the manufacturer to operate lawfully
and principally on streets and highways.

D. The credit provided for in subsection A of this section
shall be as follows:

1. For the qualified clean-burning motor vehicle fuel property
defined in paragraphs 1, 2, or 5 of subsection B of this section,
the amount of the credit shall be as follows based upon gross
vehicle weight of the qualified vehicle:

a. for vehicles up to or below six thousand (6,000)
pounds, the credit shall be a maximum of Five Thousand
Five Hundred Dollars ($5,500.00),

b. for vehicles between six thousand one (6,001) pounds
to ten thousand (10,000) pounds, the credit shall be a
maximum amount of Nine Thousand Dollars ($9,000.00),

c. for vehicles of ten thousand one (10,001) pounds, but
not in excess of twenty-six thousand five hundred
(26,500) pounds, the credit shall be a maximum amount
of Twenty-six Thousand Dollars ($26,000.00), and

d. for vehicles in excess of twenty-six thousand five
hundred one (26,501) pounds, the credit shall be a
maximum amount of One Hundred Thousand Dollars
($100,000.00);

2. For qualified clean-burning motor vehicle fuel property
defined in paragraph 3 of subsection B of this section, a per-
location credit of forty-five percent (45%) of the cost of the
qualified clean-burning motor vehicle fuel property; and

3. For qualified clean-burning motor vehicle fuel property
defined in paragraph 4 of subsection B of this section, a per-
location credit of the lesser of fifty percent (50%) of the cost of
the qualified clean-burning motor vehicle fuel property or Two
Thousand Five Hundred Dollars ($2,500.00).

ENR. S. B. NO. 2184 Page 322
E. In cases where no credit has been claimed pursuant to
paragraph 1 of subsection D of this section by any prior owner and
in which a motor vehicle is purchased by a taxpayer with qualified
clean-burning motor vehicle fuel property installed by the
manufacturer of such motor vehicle and the taxpayer is unable or
elects not to determine the exact basis which is attributable to
such property, the taxpayer may claim a credit in an amount not
exceeding the lesser of ten percent (10%) of the cost of the motor
vehicle or One Thousand Five Hundred Dollars ($1,500.00).

F. If the tax credit allowed pursuant to subsection A of this
section exceeds the amount of income taxes due or if there are no
state income taxes due on the income of the taxpayer, the amount of
the credit not used as an offset against the income taxes of a
taxable year may be carried forward, in order, as a credit against
subsequent income tax liability for a period not to exceed five (5)
years. The tax credit authorized pursuant to the provisions of this
section shall not be used to reduce the tax liability of the
taxpayer to less than zero (0).

G. A husband and wife who file separate returns for a taxable
year in which they could have filed a joint return may each claim
only one-half (1/2) of the tax credit that would have been allowed
for a joint return.

H. The Oklahoma Tax Commission is herein empowered to
promulgate rules by which the purpose of this section shall be
administered including the power to establish and enforce penalties
for violations thereof.

I. Notwithstanding the provisions of Section 2352 of this
title, for the fiscal year beginning on July 1, 2014, through fiscal
year 2023, the Tax Commission shall calculate an amount that equals
five percent (5%) of the cost of qualified clean-burning motor
vehicle fuel property as provided for in paragraph 1 of subsection D
of this section for tax year 2012. For each subsequent fiscal year
thereafter, the Tax Commission shall perform the same computation
with respect to the second tax year preceding the beginning of each
subsequent fiscal year. For fiscal year 2024, the Tax Commission
shall calculate an amount that equals twelve percent (12%) of the
credit for qualified clean-burning motor vehicle fuel property as
provided in paragraph 1 of subsection D of this section for tax year

ENR. S. B. NO. 2184 Page 323
2021. For each subsequent fiscal year, the Tax Commission shall
perform the same calculation for credits claimed in the second
preceding tax year. The Tax Commission shall then transfer an
amount equal to the amount calculated in this subsection from the
revenue derived pursuant to the provisions of subsections A, B and E
of Section 2355 of this title to the Compressed Natural Gas
Conversion Safety and Regulation Fund created in Section 130.25 of
Title 74 of the Oklahoma Statutes.

J. For the tax years 2020 through 2022, the total amount of
credits authorized by this section used to offset tax shall be
adjusted annually to limit the annual amount of credits to Twenty
Million Dollars ($20,000,000.00). The Tax Commission shall annually
calculate and publish by the first day of the affected taxable year
a percentage by which the credits authorized by this section shall
be reduced so the total amount of credits used to offset tax does
not exceed Twenty Million Dollars ($20,000,000.00) per year. The
formula to be used for the percentage adjustment shall be Twenty
Million Dollars ($20,000,000.00) divided by the credits claimed in
the second preceding year, with respect to any changes to the future
of the credit.

K. Pursuant to subsection J of this section, in the event the
total tax credits authorized by this section exceed Twenty Million
Dollars ($20,000,000.00) in any calendar year, the Tax Commission
shall permit any excess over Twenty Million Dollars ($20,000,000.00)
but shall factor such excess into the percentage adjustment formula
for subsequent years with respect to any changes to the future of
the credit.

L. Except as otherwise provided by this subsection, for the tax
years 2023 through 2028, the total amount of credits authorized by
this section used to offset tax shall be adjusted annually to limit
the annual amount of credits to:

1. Ten Million Dollars ($10,000,000.00) for qualified clean
burning fuel property propelled by compressed natural gas, liquefied
natural gas, or liquefied petroleum gas, property related to the
delivery of compressed natural gas, liquefied natural gas or
liquefied petroleum gas, and property directly related to the
compression and delivery of natural gas;

ENR. S. B. NO. 2184 Page 324
2. Ten Million Dollars ($10,000,000.00) for property originally
equipped so that the vehicle may be propelled by a hydrogen fuel
cell electric fueling system and property directly related to the
delivery of hydrogen; and

3. Ten Million Dollars ($10,000,000.00) for property which is a
metered-for-fee, public access recharging system for motor vehicles
propelled in whole or in part by electricity.

If one of the tax credit pools as described in paragraphs 1
through 3 of this subsection is not fully utilized for the
applicable tax year, the remaining balance of that pool shall be
allocated to each of the two remaining tax credit pools in equal
amounts. If two of the tax credit pools as described in paragraphs
1 through 3 of this subsection are not fully utilized for the
applicable tax year, the remaining balances in both pools shall be
added together and the sum of those amounts shall be allocated to
the remaining tax credit pool.

The Tax Commission shall annually calculate and publish by the
first day of the affected taxable year a percentage by which the
credits authorized by this section shall be reduced so the total
amount of credits used to offset tax does not exceed each of the
limits provided in paragraphs 1 through 3 of this subsection. The
formula to be used for the percentage adjustment shall be Ten
Million Dollars ($10,000,000.00) divided by the credits claimed in
the second preceding year, with respect to any changes to the future
of the credit.

M. Pursuant to subsection L of this section, in the event the
tax credits authorized by this section exceed any of the limits
provided in paragraphs 1 through 3 of subsection L of this section
in any year, the Tax Commission shall permit any excess over Ten
Million Dollars ($10,000,000.00) but shall factor such excess into
the percentage adjustment formula for subsequent years with respect
to any changes to the future of the credit.

N. The Tax Commission shall notify the Office of the State
Secretary of Energy and Environment at any time when the amount of
claims for credits allowed pursuant to this section reaches eighty
percent (80%) of the total annual limit provided in subsection J of
this section. Upon such notification, the Secretary shall provide

ENR. S. B. NO. 2184 Page 325
notice to the Governor, President Pro Tempore of the Senate and
Speaker of the House of Representatives.

SECTION 128. REPEALER 68 O.S. 2021, Section 2357.22, as
last amended by Section 153, Chapter 452, O.S.L. 2024 (68 O.S. Supp.
2025, Section 2357.22), is hereby repealed.

SECTION 129. AMENDATORY 68 O.S. 2021, Section 2358, as
last amended by Section 155, Chapter 452, O.S.L. 2024 (68 O.S. Supp.
2025, Section 2358), is amended to read as follows:

Section 2358. For all tax years beginning after December 31,
1981, taxable income and adjusted gross income shall be adjusted to
arrive at Oklahoma taxable income and Oklahoma adjusted gross income
as required by this section.

A. The taxable income of any taxpayer shall be adjusted to
arrive at Oklahoma taxable income for corporations and Oklahoma
adjusted gross income for individuals, as follows:

1. There shall be added interest income on obligations of any
state or political subdivision thereto which is not otherwise
exempted pursuant to other laws of this state, to the extent that
such interest is not included in taxable income and adjusted gross
income.

2. There shall be deducted amounts included in such income that
the state is prohibited from taxing because of the provisions of the
Federal Constitution, the State Constitution, federal laws or laws
of Oklahoma.

3. The amount of any federal net operating loss deduction shall
be adjusted as follows:

a. For carryovers and carrybacks to taxable years
beginning before January 1, 1981, the amount of any
net operating loss deduction allowed to a taxpayer for
federal income tax purposes shall be reduced to an
amount which is the same portion thereof as the loss
from sources within this state, as determined pursuant
to this section and Section 2362 of this title, for

ENR. S. B. NO. 2184 Page 326
the taxable year in which such loss is sustained is of
the total loss for such year;

b. For carryovers and carrybacks to taxable years
beginning after December 31, 1980, the amount of any
net operating loss deduction allowed for the taxable
year shall be an amount equal to the aggregate of the
Oklahoma net operating loss carryovers and carrybacks
to such year. Oklahoma net operating losses shall be
separately determined by reference to Section 172 of
the Internal Revenue Code, 26 U.S.C., Section 172, as
modified by the Oklahoma Income Tax Act, Section 2351
et seq. of this title, and shall be allowed without
regard to the existence of a federal net operating
loss. For tax years beginning after December 31,
2000, and ending before January 1, 2008, the years to
which such losses may be carried shall be determined
solely by reference to Section 172 of the Internal
Revenue Code, 26 U.S.C., Section 172, with the
exception that the terms “net operating loss” and
“taxable income” shall be replaced with “Oklahoma net
operating loss” and “Oklahoma taxable income”. For
tax years beginning after December 31, 2007, and
ending before January 1, 2009, years to which such
losses may be carried back shall be limited to two (2)
years. For tax years beginning after December 31,
2008, the years to which such losses may be carried
back shall be determined solely by reference to
Section 172 of the Internal Revenue Code, 26 U.S.C.,
Section 172, with the exception that the terms “net
operating loss” and “taxable income” shall be replaced
with “Oklahoma net operating loss” and “Oklahoma
taxable income”.

4. Items of the following nature shall be allocated as
indicated. Allowable deductions attributable to items separately
allocable in subparagraphs a, b and c of this paragraph, whether or
not such items of income were actually received, shall be allocated
on the same basis as those items:

a. Income from real and tangible personal property, such
as rents, oil and mining production or royalties, and

ENR. S. B. NO. 2184 Page 327
gains or losses from sales of such property, shall be
allocated in accordance with the situs of such
property;

b. Income from intangible personal property, such as
interest, dividends, patent or copyright royalties,
and gains or losses from sales of such property, shall
be allocated in accordance with the domiciliary situs
of the taxpayer, except that:

(1) where such property has acquired a nonunitary
business or commercial situs apart from the
domicile of the taxpayer such income shall be
allocated in accordance with such business or
commercial situs; interest income from
investments held to generate working capital for
a unitary business enterprise shall be included
in apportionable income; a resident trust or
resident estate shall be treated as having a
separate commercial or business situs insofar as
undistributed income is concerned, but shall not
be treated as having a separate commercial or
business situs insofar as distributed income is
concerned,

(2) for taxable years beginning after December 31,
2003, capital or ordinary gains or losses from
the sale of an ownership interest in a publicly
traded partnership, as defined by Section 7704(b)
of the Internal Revenue Code, shall be allocated
to this state in the ratio of the original cost
of such partnership’s tangible property in this
state to the original cost of such partnership’s
tangible property everywhere, as determined at
the time of the sale; if more than fifty percent
(50%) of the value of the partnership’s assets
consists of intangible assets, capital or
ordinary gains or losses from the sale of an
ownership interest in the partnership shall be
allocated to this state in accordance with the
sales factor of the partnership for its first
full tax period immediately preceding its tax

ENR. S. B. NO. 2184 Page 328
period during which the ownership interest in the
partnership was sold; the provisions of this
division shall only apply if the capital or
ordinary gains or losses from the sale of an
ownership interest in a partnership do not
constitute qualifying gain receiving capital
treatment as defined in subparagraph a of
paragraph 2 of subsection F of this section,

(3) income from such property which is required to be
allocated pursuant to the provisions of paragraph
5 of this subsection shall be allocated as herein
provided;

c. Net income or loss from a business activity which is
not a part of business carried on within or without
the state of a unitary character shall be separately
allocated to the state in which such activity is
conducted;

d. In the case of a manufacturing or processing
enterprise the business of which in Oklahoma this
state consists solely of marketing its products by:

(1) sales having a situs without this state, shipped
directly to a point from without the state to a
purchaser within the state, commonly known as
interstate sales,

(2) sales of the product stored in public warehouses
within the state pursuant to “in transit”
tariffs, as prescribed and allowed by the
Interstate Commerce Commission, to a purchaser
within the state,

(3) sales of the product stored in public warehouses
within the state where the shipment to such
warehouses is not covered by “in transit”
tariffs, as prescribed and allowed by the
Interstate Commerce Commission, to a purchaser
within or without the state,

ENR. S. B. NO. 2184 Page 329
the Oklahoma net income shall, at the option of the
taxpayer, be that portion of the total net income of
the taxpayer for federal income tax purposes derived
from the manufacture and/or processing and sales
everywhere as determined by the ratio of the sales
defined in this section made to the purchaser within
the state to the total sales everywhere. The term
“public warehouse” as used in this subparagraph means
a licensed public warehouse, the principal business of
which is warehousing merchandise for the public;

e. In the case of insurance companies, Oklahoma taxable
income shall be taxable income of the taxpayer for
federal tax purposes, as adjusted for the adjustments
provided pursuant to the provisions of paragraphs 1
and 2 of this subsection, apportioned as follows:

(1) except as otherwise provided by division (2) of
this subparagraph, taxable income of an insurance
company for a taxable year shall be apportioned
to this state by multiplying such income by a
fraction, the numerator of which is the direct
premiums written for insurance on property or
risks in this state, and the denominator of which
is the direct premiums written for insurance on
property or risks everywhere. For purposes of
this subsection, the term “direct premiums
written” means the total amount of direct
premiums written, assessments and annuity
considerations as reported for the taxable year
on the annual statement filed by the company with
the Insurance Commissioner in the form approved
by the National Association of Insurance
Commissioners, or such other form as may be
prescribed in lieu thereof,

(2) if the principal source of premiums written by an
insurance company consists of premiums for
reinsurance accepted by it, the taxable income of
such company shall be apportioned to this state
by multiplying such income by a fraction, the
numerator of which is the sum of (a) direct

ENR. S. B. NO. 2184 Page 330
premiums written for insurance on property or
risks in this state, plus (b) premiums written
for reinsurance accepted in respect of property
or risks in this state, and the denominator of
which is the sum of (c) direct premiums written
for insurance on property or risks everywhere,
plus (d) premiums written for reinsurance
accepted in respect of property or risks
everywhere. For purposes of this paragraph,
premiums written for reinsurance accepted in
respect of property or risks in this state,
whether or not otherwise determinable, may at the
election of the company be determined on the
basis of the proportion which premiums written
for insurance accepted from companies
commercially domiciled in Oklahoma this state
bears to premiums written for reinsurance
accepted from all sources, or alternatively in
the proportion which the sum of the direct
premiums written for insurance on property or
risks in this state by each ceding company from
which reinsurance is accepted bears to the sum of
the total direct premiums written by each such
ceding company for the taxable year.

5. The net income or loss remaining after the separate
allocation in paragraph 4 of this subsection, being that which is
derived from a unitary business enterprise, shall be apportioned to
this state on the basis of the arithmetical average of three factors
consisting of property, payroll and sales or gross revenue
enumerated as subparagraphs a, b and c of this paragraph. Net
income or loss as used in this paragraph includes that derived from
patent or copyright royalties, purchase discounts, and interest on
accounts receivable relating to or arising from a business activity,
the income from which is apportioned pursuant to this subsection,
including the sale or other disposition of such property and any
other property used in the unitary enterprise. Deductions used in
computing such net income or loss shall not include taxes based on
or measured by income. Provided, for corporations whose property
for purposes of the tax imposed by Section 2355 of this title has an
initial investment cost equaling or exceeding Two Hundred Million
Dollars ($200,000,000.00) and such investment is made on or after

ENR. S. B. NO. 2184 Page 331
July 1, 1997, or for corporations which expand their property or
facilities in this state and such expansion has an investment cost
equaling or exceeding Two Hundred Million Dollars ($200,000,000.00)
over a period not to exceed three (3) years, and such expansion is
commenced on or after January 1, 2000, the three factors shall be
apportioned with property and payroll, each comprising twenty-five
percent (25%) of the apportionment factor and sales comprising fifty
percent (50%) of the apportionment factor. The apportionment
factors shall be computed as follows:

a. The property factor is a fraction, the numerator of
which is the average value of the taxpayer’s real and
tangible personal property owned or rented and used in
this state during the tax period and the denominator
of which is the average value of all the taxpayer’s
real and tangible personal property everywhere owned
or rented and used during the tax period.

(1) Property, the income from which is separately
allocated in paragraph 4 of this subsection,
shall not be included in determining this
fraction. The numerator of the fraction shall
include a portion of the investment in
transportation and other equipment having no
fixed situs, such as rolling stock, buses, trucks
and trailers, including machinery and equipment
carried thereon, airplanes, salespersons’
automobiles and other similar equipment, in the
proportion that miles traveled in Oklahoma this
state by such equipment bears to total miles
traveled,

(2) Property owned by the taxpayer is valued at its
original cost. Property rented by the taxpayer
is valued at eight times the net annual rental
rate. Net annual rental rate is the annual
rental rate paid by the taxpayer, less any annual
rental rate received by the taxpayer from
subrentals,

(3) The average value of property shall be determined
by averaging the values at the beginning and

ENR. S. B. NO. 2184 Page 332
ending of the tax period but the Oklahoma Tax
Commission may require the averaging of monthly
values during the tax period if reasonably
required to reflect properly the average value of
the taxpayer’s property;

b. The payroll factor is a fraction, the numerator of
which is the total compensation for services rendered
in the state during the tax period, and the
denominator of which is the total compensation for
services rendered everywhere during the tax period.
“Compensation”, as used in this subsection means those
paid-for services to the extent related to the unitary
business but does not include officers’ salaries,
wages and other compensation.

(1) In the case of a transportation enterprise, the
numerator of the fraction shall include a portion
of such expenditure in connection with employees
operating equipment over a fixed route, such as
railroad employees, airline pilots, or bus
drivers, in this state only a part of the time,
in the proportion that mileage traveled in
Oklahoma this state bears to total mileage
traveled by such employees,

(2) In any case the numerator of the fraction shall
include a portion of such expenditures in
connection with itinerant employees, such as
traveling salespersons, in this state only a part
of the time, in the proportion that time spent in
Oklahoma this state bears to total time spent in
furtherance of the enterprise by such employees;

c. The sales factor is a fraction, the numerator of which
is the total sales or gross revenue of the taxpayer in
this state during the tax period, and the denominator
of which is the total sales or gross revenue of the
taxpayer everywhere during the tax period. “Sales”,
as used in this subsection does not include sales or
gross revenue which are separately allocated in
paragraph 4 of this subsection.

ENR. S. B. NO. 2184 Page 333

(1) Sales of tangible personal property have a situs
in this state if the property is delivered or
shipped to a purchaser other than the United
States government, within this state regardless
of the FOB point or other conditions of the sale;
or the property is shipped from an office, store,
warehouse, factory or other place of storage in
this state and (a) the purchaser is the United
States government or (b) the taxpayer is not
doing business in the state of the destination of
the shipment.

(2) In the case of a railroad or interurban railway
enterprise, the numerator of the fraction shall
not be less than the allocation of revenues to
this state as shown in its annual report to the
Corporation Commission.

(3) In the case of an airline, truck or bus
enterprise or freight car, tank car, refrigerator
car or other railroad equipment enterprise, the
numerator of the fraction shall include a portion
of revenue from interstate transportation in the
proportion that interstate mileage traveled in
Oklahoma bears to total interstate mileage
traveled.

(4) In the case of an oil, gasoline or gas pipeline
enterprise, the numerator of the fraction shall
be either the total of traffic units of the
enterprise within Oklahoma or the revenue
allocated to Oklahoma based upon miles moved, at
the option of the taxpayer, and the denominator
of which shall be the total of traffic units of
the enterprise or the revenue of the enterprise
everywhere as appropriate to the numerator. A
“traffic unit” is hereby defined as the
transportation for a distance of one (1) mile of
one (1) barrel of oil, one (1) gallon of gasoline
or one thousand (1,000) cubic feet of natural or
casinghead gas, as the case may be.

ENR. S. B. NO. 2184 Page 334

(5) In the case of a telephone or telegraph or other
communication enterprise, the numerator of the
fraction shall include that portion of the
interstate revenue as is allocated pursuant to
the accounting procedures prescribed by the
Federal Communications Commission; provided that
in respect to each corporation or business entity
required by the Federal Communications Commission
to keep its books and records in accordance with
a uniform system of accounts prescribed by such
Commission, the intrastate net income shall be
determined separately in the manner provided by
such uniform system of accounts and only the
interstate income shall be subject to allocation
pursuant to the provisions of this subsection.
Provided further, that the gross revenue factors
shall be those as are determined pursuant to the
accounting procedures prescribed by the Federal
Communications Commission.

In any case where the apportionment of the three factors
prescribed in this paragraph attributes to Oklahoma this state a
portion of net income of the enterprise out of all appropriate
proportion to the property owned and/or business transacted within
this state, because of the fact that one or more of the factors so
prescribed are not employed to any appreciable extent in furtherance
of the enterprise; or because one or more factors not so prescribed
are employed to a considerable extent in furtherance of the
enterprise; or because of other reasons, the Tax Commission is
empowered to permit, after a showing by taxpayer that an excessive
portion of net income has been attributed to Oklahoma this state, or
require, when in its judgment an insufficient portion of net income
has been attributed to Oklahoma this state, the elimination,
substitution, or use of additional factors, or reduction or increase
in the weight of such prescribed factors. Provided, however, that
any such variance from such prescribed factors which has the effect
of increasing the portion of net income attributable to Oklahoma
this state must not be inherently arbitrary, and application of the
recomputed final apportionment to the net income of the enterprise
must attribute to Oklahoma this state only a reasonable portion
thereof.

ENR. S. B. NO. 2184 Page 335

6. For calendar years 1997 and 1998, the owner of a new or
expanded agricultural commodity processing facility in this state
may exclude from Oklahoma taxable income, or in the case of an
individual, the Oklahoma adjusted gross income, fifteen percent
(15%) of the investment by the owner in the new or expanded
agricultural commodity processing facility. For calendar year 1999,
and all subsequent years, the percentage, not to exceed fifteen
percent (15%), available to the owner of a new or expanded
agricultural commodity processing facility in this state claiming
the exemption shall be adjusted annually so that the total estimated
reduction in tax liability does not exceed One Million Dollars
($1,000,000.00) annually. The Tax Commission shall promulgate rules
for determining the percentage of the investment which each eligible
taxpayer may exclude. The exclusion provided by this paragraph
shall be taken in the taxable year when the investment is made. In
the event the total reduction in tax liability authorized by this
paragraph exceeds One Million Dollars ($1,000,000.00) in any
calendar year, the Tax Commission shall permit any excess over One
Million Dollars ($1,000,000.00) and shall factor such excess into
the percentage for subsequent years. Any amount of the exemption
permitted to be excluded pursuant to the provisions of this
paragraph but not used in any year may be carried forward as an
exemption from income pursuant to the provisions of this paragraph
for a period not exceeding six (6) years following the year in which
the investment was originally made.

For purposes of this paragraph:

a. “Agricultural commodity processing facility” means
building buildings, structures, fixtures and
improvements used or operated primarily for the
processing or production of marketable products from
agricultural commodities. The term shall also mean a
dairy operation that requires a depreciable investment
of at least Two Hundred Fifty Thousand Dollars
($250,000.00) and which produces milk from dairy cows.
The term does not include a facility that provides
only, and nothing more than, storage, cleaning, drying
or transportation of agricultural commodities, and

ENR. S. B. NO. 2184 Page 336
b. “Facility” means each part of the facility which is
used in a process primarily for:

(1) the processing of agricultural commodities,
including receiving or storing agricultural
commodities, or the production of milk at a dairy
operation,

(2) transporting the agricultural commodities or
product before, during or after the processing,
or

(3) packaging or otherwise preparing the product for
sale or shipment.

7. Despite any provision to the contrary in paragraph 3 of this
subsection, for taxable years beginning after December 31, 1999, in
the case of a taxpayer which has a farming loss, such farming loss
shall be considered a net operating loss carryback in accordance
with and to the extent of the Internal Revenue Code, 26 U.S.C.,
Section 172(b)(G). However, the amount of the net operating loss
carryback shall not exceed the lesser of:

a. Sixty Thousand Dollars ($60,000.00), or

b. the loss properly shown on Schedule F of the Internal
Revenue Service Form 1040 reduced by one-half (1/2) of
the income from all other sources other than reflected
on Schedule F.

8. In taxable years beginning after December 31, 1995, all
qualified wages equal to the federal income tax credit set forth in
26 U.S.C.A., Section 45A, shall be deducted from taxable income.
The deduction allowed pursuant to this paragraph shall only be
permitted for the tax years in which the federal tax credit pursuant
to 26 U.S.C.A., Section 45A, is allowed. For purposes of this
paragraph, “qualified wages” means those wages used to calculate the
federal credit pursuant to 26 U.S.C.A., Section 45A.

9. In taxable years beginning after December 31, 2005, an
employer that is eligible for and utilizes the Safety Pays OSHA
Consultation Service provided by the Oklahoma Department of Labor

ENR. S. B. NO. 2184 Page 337
shall receive an exemption from taxable income in the amount of One
Thousand Dollars ($1,000.00) for the tax year that the service is
utilized.

10. For taxable years beginning on or after January 1, 2010,
there shall be added to Oklahoma taxable income an amount equal to
the amount of deferred income not included in such taxable income
pursuant to Section 108(i)(1) of the Internal Revenue Code of 1986
as amended by Section 1231 of the American Recovery and Reinvestment
Act of 2009 (P.L. No. 111-5). There shall be subtracted from
Oklahoma taxable income an amount equal to the amount of deferred
income included in such taxable income pursuant to Section 108(i)(1)
of the Internal Revenue Code by Section 1231 of the American
Recovery and Reinvestment Act of 2009 (P.L. No. 111-5).

11. For taxable years beginning on or after January 1, 2019,
there shall be subtracted from Oklahoma taxable income or adjusted
gross income any item of income or gain, and there shall be added to
Oklahoma taxable income or adjusted gross income any item of loss or
deduction that in the absence of an election pursuant to the
provisions of the Pass-Through Entity Tax Equity Act of 2019 would
be allocated to a member or to an indirect member of an electing
pass-through entity pursuant to Section 2351 et seq. of this title,
if (i) the electing pass-through entity has accounted for such item
in computing its Oklahoma net entity income or loss pursuant to the
provisions of the Pass-Through Entity Tax Equity Act of 2019, and
(ii) the total amount of tax attributable to any resulting Oklahoma
net entity income has been paid. The Oklahoma Tax Commission shall
promulgate rules for the reporting of such exclusion to direct and
indirect members of the electing pass-through entity. As used in
this paragraph, “electing pass-through entity”, “indirect member”,
and “member” shall be defined in the same manner as prescribed by
Section 2355.1P-2 of this title. Notwithstanding the application of
this paragraph, the adjusted tax basis of any ownership interest in
a pass-through entity for purposes of Section 2351 et seq. of this
title shall be equal to its adjusted tax basis for federal income
tax purposes.

12. For tax year 2025 and subsequent tax years, an employer
providing paid leave to an employee for the purpose of volunteering
as a poll worker with a county election board in this state shall
receive an exemption from taxable income in the amount of One

ENR. S. B. NO. 2184 Page 338
Hundred Dollars ($100.00) for each day of leave provided in the tax
year. The employer shall provide documentation from the applicable
county election board showing the employee volunteered, upon request
of the Oklahoma Tax Commission.

B. 1. The taxable income of any corporation shall be further
adjusted to arrive at Oklahoma taxable income, except those
corporations electing treatment as provided in subchapter S of the
Internal Revenue Code, 26 U.S.C., Section 1361 et seq., and Section
2365 of this title, deductions pursuant to the provisions of the
Accelerated Cost Recovery System as defined and allowed in the
Economic Recovery Tax Act of 1981, Public Law 97-34, 26 U.S.C.,
Section 168, for depreciation of assets placed into service after
December 31, 1981, shall not be allowed in calculating Oklahoma
taxable income. Such corporations shall be allowed a deduction for
depreciation of assets placed into service after December 31, 1981,
in accordance with provisions of the Internal Revenue Code, 26
U.S.C., Section 1 et seq., in effect immediately prior to the
enactment of the Accelerated Cost Recovery System. The Oklahoma tax
basis for all such assets placed into service after December 31,
1981, calculated in this section shall be retained and utilized for
all Oklahoma income tax purposes through the final disposition of
such assets.

Notwithstanding any other provisions of the Oklahoma Income Tax
Act, Section 2351 et seq. of this title, or of the Internal Revenue
Code to the contrary, this subsection shall control calculation of
depreciation of assets placed into service after December 31, 1981,
and before January 1, 1983.

For assets placed in service and held by a corporation in which
accelerated cost recovery system the Accelerated Cost Recovery
System was previously disallowed, an adjustment to taxable income is
required in the first taxable year beginning after December 31,
1982, to reconcile the basis of such assets to the basis allowed in
the Internal Revenue Code. The purpose of this adjustment is to
equalize the basis and allowance for depreciation accounts between
that reported to the Internal Revenue Service and that reported to
Oklahoma this state.

2. For tax years beginning on or after January 1, 2009, and
ending on or before December 31, 2009, there shall be added to

ENR. S. B. NO. 2184 Page 339
Oklahoma taxable income any amount in excess of One Hundred Seventy-
five Thousand Dollars ($175,000.00) which has been deducted as a
small business expense under Internal Revenue Code, Section 179 as
provided in the American Recovery and Reinvestment Act of 2009.

C. 1. For taxable years beginning after December 31, 1987, the
taxable income of any corporation shall be further adjusted to
arrive at Oklahoma taxable income for transfers of technology to
qualified small businesses located in Oklahoma this state. Such
transferor corporation shall be allowed an exemption from taxable
income of an amount equal to the amount of royalty payment received
as a result of such transfer; provided, however, such amount shall
not exceed ten percent (10%) of the amount of gross proceeds
received by such transferor corporation as a result of the
technology transfer. Such exemption shall be allowed for a period
not to exceed ten (10) years from the date of receipt of the first
royalty payment accruing from such transfer. No exemption may be
claimed for transfers of technology to qualified small businesses
made prior to January 1, 1988.

2. For purposes of this subsection:

a. “Qualified small business” means an entity, whether
organized as a corporation, partnership, or
proprietorship, organized for profit with its
principal place of business located within this state
and which meets the following criteria:

(1) Capitalization of not more than Two Hundred Fifty
Thousand Dollars ($250,000.00),

(2) Having at least fifty percent (50%) of its
employees and assets located in Oklahoma this
state at the time of the transfer, and

(3) Not a subsidiary or affiliate of the transferor
corporation;

b. “Technology” means a proprietary process, formula,
pattern, device or compilation of scientific or
technical information which is not in the public
domain;

ENR. S. B. NO. 2184 Page 340

c. “Transferor corporation” means a corporation which is
the exclusive and undisputed owner of the technology
at the time the transfer is made; and

d. “Gross proceeds” means the total amount of
consideration for the transfer of technology, whether
the consideration is in money or otherwise.

D. 1. For taxable years beginning after December 31, 2005, the
taxable income of any corporation, estate or trust, shall be further
adjusted for qualifying gains receiving capital treatment. Such
corporations, estates or trusts shall be allowed a deduction from
Oklahoma taxable income for the amount of qualifying gains receiving
capital treatment earned by the corporation, estate or trust during
the taxable year and included in the federal taxable income of such
corporation, estate or trust.

2. As used in this subsection:

a. “qualifying gains receiving capital treatment” means
the amount of net capital gains, as defined in Section
1222(11) of the Internal Revenue Code, included in the
federal income tax return of the corporation, estate
or trust that result from:

(1) the sale of real property or tangible personal
property located within Oklahoma this state that
has been directly or indirectly owned by the
corporation, estate or trust for a holding period
of at least five (5) years prior to the date of
the transaction from which such net capital gains
arise,

(2) the sale of stock or on the sale of an ownership
interest in an Oklahoma company, limited
liability company, or partnership where such
stock or ownership interest has been directly or
indirectly owned by the corporation, estate or
trust for a holding period of at least three (3)
years prior to the date of the transaction from
which the net capital gains arise, or

ENR. S. B. NO. 2184 Page 341

(3) the sale of real property, tangible personal
property or intangible personal property located
within Oklahoma as part of the sale of all or
substantially all of the assets of an Oklahoma
company, limited liability company, or
partnership where such property has been directly
or indirectly owned by such entity owned by the
owners of such entity, and used in or derived
from such entity for a period of at least three
(3) years prior to the date of the transaction
from which the net capital gains arise,

b. “holding period” means an uninterrupted period of
time. The holding period shall include any additional
period when the property was held by another
individual or entity, if such additional period is
included in the taxpayer’s holding period for the
asset pursuant to the Internal Revenue Code,

c. “Oklahoma company”, “limited liability company”, or
“partnership” means an entity whose primary
headquarters have been located in Oklahoma for at
least three (3) uninterrupted years prior to the date
of the transaction from which the net capital gains
arise,

d. “direct” means the taxpayer directly owns the asset,
and

e. “indirect” means the taxpayer owns an interest in a
pass-through entity (or chain of pass-through
entities) that sells the asset that gives rise to the
qualifying gains receiving capital treatment.

(1) With respect to sales of real property or
tangible personal property located within
Oklahoma this state, the deduction described in
this subsection shall not apply unless the pass-
through entity that makes the sale has held the
property for not less than five (5) uninterrupted
years prior to the date of the transaction that

ENR. S. B. NO. 2184 Page 342
created the capital gain, and each pass-through
entity included in the chain of ownership has
been a member, partner, or shareholder of the
pass-through entity in the tier immediately below
it for an uninterrupted period of not less than
five (5) years.

(2) With respect to sales of stock or ownership
interest in or sales of all or substantially all
of the assets of an Oklahoma company, limited
liability company, or partnership, the deduction
described in this subsection shall not apply
unless the pass-through entity that makes the
sale has held the stock or ownership interest or
the assets for not less than three (3)
uninterrupted years prior to the date of the
transaction that created the capital gain, and
each pass-through entity included in the chain of
ownership has been a member, partner or
shareholder of the pass-through entity in the
tier immediately below it for an uninterrupted
period of not less than three (3) years.

E. The Oklahoma adjusted gross income of any individual
taxpayer shall be further adjusted as follows to arrive at Oklahoma
taxable income:

1. a. In the case of individuals, there shall be added or
deducted, as the case may be, the difference necessary
to allow personal exemptions of One Thousand Dollars
($1,000.00) in lieu of the personal exemptions allowed
by the Internal Revenue Code.

b. There shall be allowed an additional exemption of One
Thousand Dollars ($1,000.00) for each taxpayer or
spouse who is blind at the close of the tax year. For
purposes of this subparagraph, an individual is blind
only if the central visual acuity of the individual
does not exceed 20/200 in the better eye with
correcting lenses, or if the visual acuity of the
individual is greater than 20/200, but is accompanied
by a limitation in the fields of vision such that the

ENR. S. B. NO. 2184 Page 343
widest diameter of the visual field subtends an angle
no greater than twenty (20) degrees.

c. There shall be allowed an additional exemption of One
Thousand Dollars ($1,000.00) for each taxpayer or
spouse who is sixty-five (65) years of age or older at
the close of the tax year based upon the filing status
and federal adjusted gross income of the taxpayer.
Taxpayers with the following filing status may claim
this exemption if the federal adjusted gross income
does not exceed:

(1) Twenty-five Thousand Dollars ($25,000.00) if
married and filing jointly,

(2) Twelve Thousand Five Hundred Dollars ($12,500.00)
if married and filing separately,

(3) Fifteen Thousand Dollars ($15,000.00) if single,
and

(4) Nineteen Thousand Dollars ($19,000.00) if a
qualifying head of household.

Provided, for taxable years beginning after December
31, 1999, amounts included in the calculation of
federal adjusted gross income pursuant to the
conversion of a traditional individual retirement
account to a Roth individual retirement account shall
be excluded from federal adjusted gross income for
purposes of the income thresholds provided in this
subparagraph.

2. a. For taxable years beginning on or before December 31,
2005, in the case of individuals who use the standard
deduction in determining taxable income, there shall
be added or deducted, as the case may be, the
difference necessary to allow a standard deduction in
lieu of the standard deduction allowed by the Internal
Revenue Code, in an amount equal to the larger of
fifteen percent (15%) of the Oklahoma adjusted gross
income or One Thousand Dollars ($1,000.00), but not to

ENR. S. B. NO. 2184 Page 344
exceed Two Thousand Dollars ($2,000.00), except that
in the case of a married individual filing a separate
return such deduction shall be the larger of fifteen
percent (15%) of such Oklahoma adjusted gross income
or Five Hundred Dollars ($500.00), but not to exceed
the maximum amount of One Thousand Dollars
($1,000.00).

b. For taxable years beginning on or after January 1,
2006, and before January 1, 2007, in the case of
individuals who use the standard deduction in
determining taxable income, there shall be added or
deducted, as the case may be, the difference necessary
to allow a standard deduction in lieu of the standard
deduction allowed by the Internal Revenue Code, in an
amount equal to:

(1) Three Thousand Dollars ($3,000.00), if the filing
status is married filing joint, head of household
or qualifying widow, or

(2) Two Thousand Dollars ($2,000.00), if the filing
status is single or married filing separate.

c. For the taxable year beginning on January 1, 2007, and
ending December 31, 2007, in the case of individuals
who use the standard deduction in determining taxable
income, there shall be added or deducted, as the case
may be, the difference necessary to allow a standard
deduction in lieu of the standard deduction allowed by
the Internal Revenue Code, in an amount equal to:

(1) Five Thousand Five Hundred Dollars ($5,500.00),
if the filing status is married filing joint or
qualifying widow, or

(2) Four Thousand One Hundred Twenty-five Dollars
($4,125.00) for a head of household, or

(3) Two Thousand Seven Hundred Fifty Dollars
($2,750.00), if the filing status is single or
married filing separate.

ENR. S. B. NO. 2184 Page 345

d. For the taxable year beginning on January 1, 2008, and
ending December 31, 2008, in the case of individuals
who use the standard deduction in determining taxable
income, there shall be added or deducted, as the case
may be, the difference necessary to allow a standard
deduction in lieu of the standard deduction allowed by
the Internal Revenue Code, in an amount equal to:

(1) Six Thousand Five Hundred Dollars ($6,500.00), if
the filing status is married filing joint or
qualifying widow,

(2) Four Thousand Eight Hundred Seventy-five Dollars
($4,875.00) for a head of household, or

(3) Three Thousand Two Hundred Fifty Dollars
($3,250.00), if the filing status is single or
married filing separate.

e. For the taxable year beginning on January 1, 2009, and
ending December 31, 2009, in the case of individuals
who use the standard deduction in determining taxable
income, there shall be added or deducted, as the case
may be, the difference necessary to allow a standard
deduction in lieu of the standard deduction allowed by
the Internal Revenue Code, in an amount equal to:

(1) Eight Thousand Five Hundred Dollars ($8,500.00),
if the filing status is married filing joint or
qualifying widow,

(2) Six Thousand Three Hundred Seventy-five Dollars
($6,375.00) for a head of household, or

(3) Four Thousand Two Hundred Fifty Dollars
($4,250.00), if the filing status is single or
married filing separate.

Oklahoma adjusted gross income shall be increased by
any amounts paid for motor vehicle excise taxes which
were deducted as allowed by the Internal Revenue Code.

ENR. S. B. NO. 2184 Page 346

f. For taxable years beginning on or after January 1,
2010, and ending on December 31, 2016, in the case of
individuals who use the standard deduction in
determining taxable income, there shall be added or
deducted, as the case may be, the difference necessary
to allow a standard deduction equal to the standard
deduction allowed by the Internal Revenue Code, based
upon the amount and filing status prescribed by such
Code for purposes of filing federal individual income
tax returns.

g. For taxable years beginning on or after January 1,
2017, in the case of individuals who use the standard
deduction in determining taxable income, there shall
be added or deducted, as the case may be, the
difference necessary to allow a standard deduction in
lieu of the standard deduction allowed by the Internal
Revenue Code, as follows:

(1) Six Thousand Three Hundred Fifty Dollars
($6,350.00) for single or married filing
separately,

(2) Twelve Thousand Seven Hundred Dollars
($12,700.00) for married filing jointly or
qualifying widower with dependent child, and

(3) Nine Thousand Three Hundred Fifty Dollars
($9,350.00) for head of household.

3. a. In the case of resident and part-year resident
individuals having adjusted gross income from sources
both within and without the state, the itemized or
standard deductions and personal exemptions shall be
reduced to an amount which is the same portion of the
total thereof as Oklahoma adjusted gross income is of
adjusted gross income. To the extent itemized
deductions include allowable moving expense, proration
of moving expense shall not be required or permitted
but allowable moving expense shall be fully deductible
for those taxpayers moving within or into Oklahoma

ENR. S. B. NO. 2184 Page 347
this state and no part of moving expense shall be
deductible for those taxpayers moving without or out
of Oklahoma this state. All other itemized or
standard deductions and personal exemptions shall be
subject to proration as provided by law.

b. For taxable years beginning on or after January 1,
2018, the net amount of itemized deductions allowable
on an Oklahoma income tax return, subject to the
provisions of paragraph 24 of this subsection, shall
not exceed Seventeen Thousand Dollars ($17,000.00).
For purposes of this subparagraph, charitable
contributions and medical expenses deductible for
federal income tax purposes shall be excluded from the
amount of Seventeen Thousand Dollars ($17,000.00) as
specified by this subparagraph.

4. A resident individual with a physical disability
constituting a substantial handicap to employment may deduct from
Oklahoma adjusted gross income such expenditures to modify a motor
vehicle, home or workplace as are necessary to compensate for his or
her handicap. A veteran certified by the Department of Veterans
Affairs of the federal government as having a service-connected
disability shall be conclusively presumed to be an individual with a
physical disability constituting a substantial handicap to
employment. The Tax Commission shall promulgate rules containing a
list of combinations of common disabilities and modifications which
may be presumed to qualify for this deduction. The Tax Commission
shall prescribe necessary requirements for verification.

5. a. Before July 1, 2010, the first One Thousand Five
Hundred Dollars ($1,500.00) received by any person
from the United States as salary or compensation in
any form, other than retirement benefits, as a member
of any component of the Armed Forces of the United
States shall be deducted from taxable income.

b. On or after July 1, 2010, one hundred percent (100%)
of the income received by any person from the United
States as salary or compensation in any form, other
than retirement benefits, as a member of any component

ENR. S. B. NO. 2184 Page 348
of the Armed Forces of the United States shall be
deducted from taxable income.

c. Whenever the filing of a timely income tax return by a
member of the Armed Forces of the United States is
made impracticable or impossible of accomplishment by
reason of:

(1) absence from the United States, which term
includes only the states and the District of
Columbia,

(2) absence from the State of Oklahoma this state
while on active duty, or

(3) confinement in a hospital within the United
States for treatment of wounds, injuries or
disease,

the time for filing a return and paying an income tax
shall be and is hereby extended without incurring
liability for interest or penalties, to the fifteenth
day of the third month following the month in which:

(a) Such individual shall return to the United
States if the extension is granted pursuant
to subparagraph a of this paragraph, return
to the State of Oklahoma this state if the
extension is granted pursuant to
subparagraph b of this paragraph or be
discharged from such hospital if the
extension is granted pursuant to
subparagraph c of this paragraph, or

(b) An executor, administrator, or conservator
of the estate of the taxpayer is appointed,
whichever event occurs the earliest.

Provided, that the Tax Commission may, in its discretion, grant
any member of the Armed Forces of the United States an extension of
time for filing of income tax returns and payment of income tax
without incurring liabilities for interest or penalties. Such

ENR. S. B. NO. 2184 Page 349
extension may be granted only when in the judgment of the Tax
Commission a good cause exists therefor and may be for a period in
excess of six (6) months. A record of every such extension granted,
and the reason therefor, shall be kept.

6. Before July 1, 2010, the salary or any other form of
compensation, received from the United States by a member of any
component of the Armed Forces of the United States, shall be
deducted from taxable income during the time in which the person is
detained by the enemy in a conflict, is a prisoner of war or is
missing in action and not deceased; provided, after July 1, 2010,
all such salary or compensation shall be subject to the deduction as
provided pursuant to paragraph 5 of this subsection.

7. a. An individual taxpayer, whether resident or
nonresident, may deduct an amount equal to the federal
income taxes paid by the taxpayer during the taxable
year.

b. Federal taxes as described in subparagraph a of this
paragraph shall be deductible by any individual
taxpayer, whether resident or nonresident, only to the
extent they relate to income subject to taxation
pursuant to the provisions of the Oklahoma Income Tax
Act. The maximum amount allowable in the preceding
paragraph shall be prorated on the ratio of the
Oklahoma adjusted gross income to federal adjusted
gross income.

c. For the purpose of this paragraph, “federal income
taxes paid” shall mean federal income taxes, surtaxes
imposed on incomes or excess profits taxes, as though
the taxpayer was on the accrual basis. In determining
the amount of deduction for federal income taxes for
tax year 2001, the amount of the deduction shall not
be adjusted by the amount of any accelerated ten
percent (10%) tax rate bracket credit or advanced
refund of the credit received during the tax year
provided pursuant to the federal Economic Growth and
Tax Relief Reconciliation Act of 2001, P.L. No. 107-
16, and the advanced refund of such credit shall not
be subject to taxation.

ENR. S. B. NO. 2184 Page 350

d. The provisions of this paragraph shall apply to all
taxable years ending after December 31, 1978, and
beginning before January 1, 2006.

8. Retirement benefits not to exceed Five Thousand Five Hundred
Dollars ($5,500.00) for the 2004 tax year, Seven Thousand Five
Hundred Dollars ($7,500.00) for the 2005 tax year and Ten Thousand
Dollars ($10,000.00) for the 2006 tax year and all subsequent tax
years, which are received by an individual from the civil service of
the United States, the Oklahoma Public Employees Retirement System,
the Teachers’ Retirement System of Oklahoma, the Oklahoma Law
Enforcement Retirement System, the Oklahoma Firefighters Pension and
Retirement System, the Oklahoma Police Pension and Retirement
System, the employee retirement systems created by counties pursuant
to Section 951 et seq. of Title 19 of the Oklahoma Statutes, the
Uniform Retirement System for Justices and Judges, the Oklahoma
Wildlife Conservation Department Retirement Fund, the Oklahoma
Employment Security Commission Retirement Plan, or the employee
retirement systems created by municipalities pursuant to Section 48-
101 et seq. of Title 11 of the Oklahoma Statutes shall be exempt
from taxable income.

9. In taxable years beginning after December 3l, 1984, Social
Security benefits received by an individual shall be exempt from
taxable income, to the extent such benefits are included in the
federal adjusted gross income pursuant to the provisions of Section
86 of the Internal Revenue Code, 26 U.S.C., Section 86.

10. For taxable years beginning after December 31, 1994, lump-
sum distributions from employer plans of deferred compensation,
which are not qualified plans within the meaning of Section 401(a)
of the Internal Revenue Code, 26 U.S.C., Section 401(a), and which
are deposited in and accounted for within a separate bank account or
brokerage account in a financial institution within this state,
shall be excluded from taxable income in the same manner as a
qualifying rollover contribution to an individual retirement account
within the meaning of Section 408 of the Internal Revenue Code, 26
U.S.C., Section 408. Amounts withdrawn from such bank or brokerage
account, including any earnings thereon, shall be included in
taxable income when withdrawn in the same manner as withdrawals from

ENR. S. B. NO. 2184 Page 351
individual retirement accounts within the meaning of Section 408 of
the Internal Revenue Code.

11. In taxable years beginning after December 31, 1995,
contributions made to and interest received from a medical savings
account established pursuant to Sections 2621 through 2623 of Title
63 of the Oklahoma Statutes shall be exempt from taxable income.

12. For taxable years beginning after December 31, 1996, the
Oklahoma adjusted gross income of any individual taxpayer who is a
swine or poultry producer may be further adjusted for the deduction
for depreciation allowed for new construction or expansion costs
which may be computed using the same depreciation method elected for
federal income tax purposes except that the useful life shall be
seven (7) years for purposes of this paragraph. If depreciation is
allowed as a deduction in determining the adjusted gross income of
an individual, any depreciation calculated and claimed pursuant to
this section shall in no event be a duplication of any depreciation
allowed or permitted on the federal income tax return of the
individual.

13. a. In taxable years beginning before January 1, 2005,
retirement benefits not to exceed the amounts
specified in this paragraph, which are received by an
individual sixty-five (65) years of age or older and
whose Oklahoma adjusted gross income is Twenty-five
Thousand Dollars ($25,000.00) or less if the filing
status is single, head of household, or married filing
separate, or Fifty Thousand Dollars ($50,000.00) or
less if the filing status is married filing joint or
qualifying widow, shall be exempt from taxable income.
In taxable years beginning after December 31, 2004,
retirement benefits not to exceed the amounts
specified in this paragraph, which are received by an
individual whose Oklahoma adjusted gross income is
less than the qualifying amount specified in this
paragraph, shall be exempt from taxable income.

b. For purposes of this paragraph, the qualifying amount
shall be as follows:

ENR. S. B. NO. 2184 Page 352
(1) in taxable years beginning after December 31,
2004, and prior to January 1, 2007, the
qualifying amount shall be Thirty-seven Thousand
Five Hundred Dollars ($37,500.00) or less if the
filing status is single, head of household, or
married filing separate, or Seventy-five Thousand
Dollars ($75,000.00) or less if the filing status
is married filing jointly or qualifying widow,

(2) in the taxable year beginning January 1, 2007,
the qualifying amount shall be Fifty Thousand
Dollars ($50,000.00) or less if the filing status
is single, head of household, or married filing
separate, or One Hundred Thousand Dollars
($100,000.00) or less if the filing status is
married filing jointly or qualifying widow,

(3) in the taxable year beginning January 1, 2008,
the qualifying amount shall be Sixty-two Thousand
Five Hundred Dollars ($62,500.00) or less if the
filing status is single, head of household, or
married filing separate, or One Hundred Twenty-
five Thousand Dollars ($125,000.00) or less if
the filing status is married filing jointly or
qualifying widow,

(4) in the taxable year beginning January 1, 2009,
the qualifying amount shall be One Hundred
Thousand Dollars ($100,000.00) or less if the
filing status is single, head of household, or
married filing separate, or Two Hundred Thousand
Dollars ($200,000.00) or less if the filing
status is married filing jointly or qualifying
widow, and

(5) in the taxable year beginning January 1, 2010,
and subsequent taxable years, there shall be no
limitation upon the qualifying amount.

c. For purposes of this paragraph, “retirement benefits”
means the total distributions or withdrawals from the
following:

ENR. S. B. NO. 2184 Page 353

(1) an employee pension benefit plan which satisfies
the requirements of Section 401 of the Internal
Revenue Code, 26 U.S.C., Section 401,

(2) an eligible deferred compensation plan that
satisfies the requirements of Section 457 of the
Internal Revenue Code, 26 U.S.C., Section 457,

(3) an individual retirement account, annuity or
trust or simplified employee pension that
satisfies the requirements of Section 408 of the
Internal Revenue Code, 26 U.S.C., Section 408,

(4) an employee annuity subject to the provisions of
Section 403(a) or (b) of the Internal Revenue
Code, 26 U.S.C., Section 403(a) or (b),

(5) United States Retirement Bonds which satisfy the
requirements of Section 86 of the Internal
Revenue Code, 26 U.S.C., Section 86, or

(6) lump-sum distributions from a retirement plan
which satisfies the requirements of Section
402(e) of the Internal Revenue Code, 26 U.S.C.,
Section 402(e).

d. The amount of the exemption provided by this paragraph
shall be limited to Five Thousand Five Hundred Dollars
($5,500.00) for the 2004 tax year, Seven Thousand Five
Hundred Dollars ($7,500.00) for the 2005 tax year and
Ten Thousand Dollars ($10,000.00) for the tax year
2006 and for all subsequent tax years. Any individual
who claims the exemption provided for in paragraph 8
of this subsection shall not be permitted to claim a
combined total exemption pursuant to this paragraph
and paragraph 8 of this subsection in an amount
exceeding Five Thousand Five Hundred Dollars
($5,500.00) for the 2004 tax year, Seven Thousand Five
Hundred Dollars ($7,500.00) for the 2005 tax year and
Ten Thousand Dollars ($10,000.00) for the 2006 tax
year and all subsequent tax years.

ENR. S. B. NO. 2184 Page 354

14. In taxable years beginning after December 31, 1999, for an
individual engaged in production agriculture who has filed a
Schedule F form with the taxpayer’s federal income tax return for
such taxable year, there shall be excluded from taxable income any
amount which was included as federal taxable income or federal
adjusted gross income and which consists of the discharge of an
obligation by a creditor of the taxpayer incurred to finance the
production of agricultural products.

15. In taxable years beginning December 31, 2000, an amount
equal to one hundred percent (100%) of the amount of any scholarship
or stipend received from participation in the Oklahoma Police Corps
Program, as established in Section 2-140.3 of Title 47 of the
Oklahoma Statutes shall be exempt from taxable income.

16. a. In taxable years beginning after December 31, 2001,
and before January 1, 2005, there shall be allowed a
deduction in the amount of contributions to accounts
established pursuant to the Oklahoma College Savings
Plan Act. The deduction shall equal the amount of
contributions to accounts, but in no event shall the
deduction for each contributor exceed Two Thousand
Five Hundred Dollars ($2,500.00) each taxable year for
each account.

b. In taxable years beginning after December 31, 2004,
each taxpayer shall be allowed a deduction for
contributions to accounts established pursuant to the
Oklahoma College Savings Plan Act. The maximum annual
deduction shall equal the amount of contributions to
all such accounts plus any contributions to such
accounts by the taxpayer for prior taxable years after
December 31, 2004, which were not deducted, but in no
event shall the deduction for each tax year exceed Ten
Thousand Dollars ($10,000.00) for each individual
taxpayer or Twenty Thousand Dollars ($20,000.00) for
taxpayers filing a joint return. Any amount of a
contribution that is not deducted by the taxpayer in
the year for which the contribution is made may be
carried forward as a deduction from income for the
succeeding five (5) years. For taxable years

ENR. S. B. NO. 2184 Page 355
beginning after December 31, 2005, deductions may be
taken for contributions and rollovers made during a
taxable year and up to April 15 of the succeeding
year, or the due date of a taxpayer’s state income tax
return, excluding extensions, whichever is later.
Provided, a deduction for the same contribution may
not be taken for two (2) different taxable years.

c. In taxable years beginning after December 31, 2006,
deductions for contributions made pursuant to
subparagraph b of this paragraph shall be limited as
follows:

(1) for a taxpayer who qualified for the five-year
carryforward election and who takes a rollover or
nonqualified withdrawal during that period, the
tax deduction otherwise available pursuant to
subparagraph b of this paragraph shall be reduced
by the amount which is equal to the rollover or
nonqualified withdrawal, and

(2) for a taxpayer who elects to take a rollover or
nonqualified withdrawal within the same tax year
in which a contribution was made to the
taxpayer’s account, the tax deduction otherwise
available pursuant to subparagraph b of this
paragraph shall be reduced by the amount of the
contribution which is equal to the rollover or
nonqualified withdrawal.

d. If a taxpayer elects to take a rollover on a
contribution for which a deduction has been taken
pursuant to subparagraph b of this paragraph within
one (1) year of the date of contribution, the amount
of such rollover shall be included in the adjusted
gross income of the taxpayer in the taxable year of
the rollover.

e. If a taxpayer makes a nonqualified withdrawal of
contributions for which a deduction was taken pursuant
to subparagraph b of this paragraph, such nonqualified
withdrawal and any earnings thereon shall be included

ENR. S. B. NO. 2184 Page 356
in the adjusted gross income of the taxpayer in the
taxable year of the nonqualified withdrawal.

f. As used in this paragraph:

(1) “non-qualified withdrawal” means a withdrawal
from an Oklahoma College Savings Plan account
other than one of the following:

(a) a qualified withdrawal,

(b) a withdrawal made as a result of the death
or disability of the designated beneficiary
of an account,

(c) a withdrawal that is made on the account of
a scholarship or the allowance or payment
described in Section 135(d)(1)(B) or (C) or
by the Internal Revenue Code, received by
the designated beneficiary to the extent the
amount of the refund does not exceed the
amount of the scholarship, allowance, or
payment, or

(d) a rollover or change of designated
beneficiary as permitted by subsection F of
Section 3970.7 of Title 70 of the Oklahoma
Statutes, and

(2) “rollover” means the transfer of funds from the
Oklahoma College Savings Plan to any other plan
under Section 529 of the Internal Revenue Code.

17. For tax years 2006 through 2021, retirement benefits
received by an individual from any component of the Armed Forces of
the United States in an amount not to exceed the greater of seventy-
five percent (75%) of such benefits or Ten Thousand Dollars
($10,000.00) shall be exempt from taxable income but in no case less
than the amount of the exemption provided by paragraph 13 of this
subsection. For tax year 2022 and subsequent tax years, retirement
benefits received by an individual from any component of the Armed
Forces of the United States shall be exempt from taxable income.

ENR. S. B. NO. 2184 Page 357

18. For taxable years beginning after December 31, 2006,
retirement benefits received by federal civil service retirees,
including survivor annuities, paid in lieu of Social Security
benefits shall be exempt from taxable income to the extent such
benefits are included in the federal adjusted gross income pursuant
to the provisions of Section 86 of the Internal Revenue Code, 26
U.S.C., Section 86, according to the following schedule:

a. in the taxable year beginning January 1, 2007, twenty
percent (20%) of such benefits shall be exempt,

b. in the taxable year beginning January 1, 2008, forty
percent (40%) of such benefits shall be exempt,

c. in the taxable year beginning January 1, 2009, sixty
percent (60%) of such benefits shall be exempt,

d. in the taxable year beginning January 1, 2010, eighty
percent (80%) of such benefits shall be exempt, and

e. in the taxable year beginning January 1, 2011, and
subsequent taxable years, one hundred percent (100%)
of such benefits shall be exempt.

19. a. For taxable years beginning after December 31, 2007, a
resident individual may deduct up to Ten Thousand
Dollars ($10,000.00) from Oklahoma adjusted gross
income if the individual, or the dependent of the
individual, while living, donates one or more human
organs of the individual to another human being for
human organ transplantation. As used in this
paragraph, “human organ” means all or part of a liver,
pancreas, kidney, intestine, lung, or bone marrow. A
deduction that is claimed under this paragraph may be
claimed in the taxable year in which the human organ
transplantation occurs.

b. An individual may claim this deduction only once, and
the deduction may be claimed only for unreimbursed
expenses that are incurred by the individual and
related to the organ donation of the individual.

ENR. S. B. NO. 2184 Page 358

c. The Oklahoma Tax Commission shall promulgate rules to
implement the provisions of this paragraph which shall
contain a specific list of expenses which may be
presumed to qualify for the deduction. The Tax
Commission shall prescribe necessary requirements for
verification.

20. For taxable years beginning after December 31, 2009, there
shall be exempt from taxable income any amount received by the
beneficiary of the death benefit for an emergency medical technician
or a registered emergency medical responder provided by Section 1-
2505.1 of Title 63 of the Oklahoma Statutes.

21. For taxable years beginning after December 31, 2008,
taxable income shall be increased by any unemployment compensation
exempted under Section 85(c) of the Internal Revenue Code, 26
U.S.C., Section 85(c)(2009).

22. For taxable years beginning after December 31, 2008, there
shall be exempt from taxable income any payment in an amount less
than Six Hundred Dollars ($600.00) received by a person as an award
for participation in a competitive livestock show event. For
purposes of this paragraph, the payment shall be treated as a
scholarship amount paid by the entity sponsoring the event and the
sponsoring entity shall cause the payment to be categorized as a
scholarship in its books and records.

23. For taxable years beginning on or after January 1, 2016,
taxable income shall be increased by any amount of state and local
sales or income taxes deducted under 26 U.S.C., Section 164 of the
Internal Revenue Code. If the amount of state and local taxes
deducted on the federal return is limited, taxable income on the
state return shall be increased only by the amount actually deducted
after any such limitations are applied.

24. For taxable years beginning after December 31, 2020, each
taxpayer shall be allowed a deduction for contributions to accounts
established pursuant to the Achieving a Better Life Experience
(ABLE) Program as established in Section 4001.1 et seq. of Title 56
of the Oklahoma Statutes. For any tax year, the deduction provided
for in this paragraph shall not exceed Ten Thousand Dollars

ENR. S. B. NO. 2184 Page 359
($10,000.00) for an individual taxpayer or Twenty Thousand Dollars
($20,000.00) for taxpayers filing a joint return. Any amount of
contribution not deducted by the taxpayer in the tax year for which
the contribution is made may be carried forward as a deduction from
income for up to five (5) tax years. Deductions may be taken for
contributions made during the tax year and through April 15 of the
succeeding tax year, or through the due date of a taxpayer’s state
income tax return excluding extensions, whichever is later.
Provided, a deduction for the same contribution may not be taken in
more than one (1) tax year.

25. For tax year 2024 and subsequent tax years, tax credits
received pursuant to the Oklahoma Parental Choice Tax Credit Act in
Section 28-101 of Title 70 of the Oklahoma Statutes shall be exempt
from taxable income.

F. 1. For taxable years beginning after December 31, 2004, a
deduction from the Oklahoma adjusted gross income of any individual
taxpayer shall be allowed for qualifying gains receiving capital
treatment that are included in the federal adjusted gross income of
such individual taxpayer during the taxable year.

2. As used in this subsection:

a. “qualifying gains receiving capital treatment” means
the amount of net capital gains, as defined in Section
1222(11) of the Internal Revenue Code, included in an
individual taxpayer’s federal income tax return that
result from:

(1) the sale of real property or tangible personal
property located within Oklahoma that has been
directly or indirectly owned by the individual
taxpayer for a holding period of at least five
(5) years prior to the date of the transaction
from which such net capital gains arise,

(2) the sale of stock or the sale of a direct or
indirect ownership interest in an Oklahoma
company, limited liability company, or
partnership where such stock or ownership
interest has been directly or indirectly owned by

ENR. S. B. NO. 2184 Page 360
the individual taxpayer for a holding period of
at least two (2) years prior to the date of the
transaction from which the net capital gains
arise, or

(3) the sale of real property, tangible personal
property or intangible personal property located
within Oklahoma this state as part of the sale of
all or substantially all of the assets of an
Oklahoma company, limited liability company, or
partnership or an Oklahoma proprietorship
business enterprise where such property has been
directly or indirectly owned by such entity or
business enterprise or owned by the owners of
such entity or business enterprise for a period
of at least two (2) years prior to the date of
the transaction from which the net capital gains
arise,

b. “holding period” means an uninterrupted period of
time. The holding period shall include any additional
period when the property was held by another
individual or entity, if such additional period is
included in the taxpayer’s holding period for the
asset pursuant to the Internal Revenue Code,

c. “Oklahoma company,” “limited liability company,” or
“partnership” means an entity whose primary
headquarters have been located in Oklahoma this state
for at least three (3) uninterrupted years prior to
the date of the transaction from which the net capital
gains arise,

d. “direct” means the individual taxpayer directly owns
the asset,

e. “indirect” means the individual taxpayer owns an
interest in a pass-through entity (or chain of pass-
through entities) that sells the asset that gives rise
to the qualifying gains receiving capital treatment.

ENR. S. B. NO. 2184 Page 361
(1) With respect to sales of real property or
tangible personal property located within
Oklahoma this state, the deduction described in
this subsection shall not apply unless the pass-
through entity that makes the sale has held the
property for not less than five (5) uninterrupted
years prior to the date of the transaction that
created the capital gain, and each pass-through
entity included in the chain of ownership has
been a member, partner, or shareholder of the
pass-through entity in the tier immediately below
it for an uninterrupted period of not less than
five (5) years.

(2) With respect to sales of stock or ownership
interest in or sales of all or substantially all
of the assets of an Oklahoma company, limited
liability company, partnership or Oklahoma
proprietorship business enterprise, the deduction
described in this subsection shall not apply
unless the pass-through entity that makes the
sale has held the stock or ownership interest for
not less than two (2) uninterrupted years prior
to the date of the transaction that created the
capital gain, and each pass-through entity
included in the chain of ownership has been a
member, partner or shareholder of the pass-
through entity in the tier immediately below it
for an uninterrupted period of not less than two
(2) years. For purposes of this division,
uninterrupted ownership prior to July 1, 2007,
shall be included in the determination of the
required holding period prescribed by this
division, and

f. “Oklahoma proprietorship business enterprise” means a
business enterprise whose income and expenses have
been reported on Schedule C or F of an individual
taxpayer’s federal income tax return, or any similar
successor schedule published by the Internal Revenue
Service and whose primary headquarters have been
located in Oklahoma this state for at least three (3)

ENR. S. B. NO. 2184 Page 362
uninterrupted years prior to the date of the
transaction from which the net capital gains arise.

G. 1. For purposes of computing its Oklahoma taxable income
under this section, the dividends-paid deduction otherwise allowed
by federal law in computing net income of a real estate investment
trust that is subject to federal income tax shall be added back in
computing the tax imposed by this state under this title if the real
estate investment trust is a captive real estate investment trust.

2. For purposes of computing its Oklahoma taxable income under
this section, a taxpayer shall add back otherwise deductible rents
and interest expenses paid to a captive real estate investment trust
that is not subject to the provisions of paragraph 1 of this
subsection. As used in this subsection:

a. the term “real estate investment trust” or “REIT”
means the meaning ascribed to such term in Section 856
of the Internal Revenue Code,

b. the term “captive real estate investment trust” means
a real estate investment trust, the shares or
beneficial interests of which are not regularly traded
on an established securities market and more than
fifty percent (50%) of the voting power or value of
the beneficial interests or shares of which are owned
or controlled, directly or indirectly, or
constructively, by a single entity that is:

(1) treated as an association taxable as a
corporation under the Internal Revenue Code, and

(2) not exempt from federal income tax pursuant to
the provisions of Section 501(a) of the Internal
Revenue Code.

The term shall not include a real estate investment
trust that is intended to be regularly traded on an
established securities market, and that satisfies the
requirements of Section 856(a)(5) and (6) of the U.S.
Internal Revenue Code by reason of Section 856(h)(2)
of the Internal Revenue Code,

ENR. S. B. NO. 2184 Page 363

c. the term “association taxable as a corporation” shall
not include the following entities:

(1) any real estate investment trust as defined in
paragraph a of this subsection other than a
“captive real estate investment trust” captive
real estate investment trust,

(2) any qualified real estate investment trust
subsidiary under Section 856(i) of the Internal
Revenue Code, other than a qualified REIT
subsidiary of a “captive real estate investment
trust” captive real estate investment trust,

(3) any Listed listed Australian Property Trust
property trust (meaning an Australian unit trust
registered as a “Managed Investment Scheme”
“managed investment scheme” under the Australian
Corporations Act 2001 in which the principal
class of units is listed on a recognized stock
exchange in Australia and is regularly traded on
an established securities market), or an entity
organized as a trust, provided that a Listed
listed Australian Property Trust property trust
owns or controls, directly or indirectly,
seventy-five percent (75%) or more of the voting
power or value of the beneficial interests or
shares of such trust, or

(4) any Qualified Foreign Entity qualified foreign
entity, meaning a corporation, trust, association
or partnership organized outside the laws of the
United States and which satisfies the following
criteria:

(a) at least seventy-five percent (75%) of the
entity’s total asset value at the close of
its taxable year is represented by real
estate assets, as defined in Section
856(c)(5)(B) of the Internal Revenue Code,
thereby including shares or certificates of

ENR. S. B. NO. 2184 Page 364
beneficial interest in any real estate
investment trust, cash and cash equivalents,
and U.S. Government securities,

(b) the entity receives a dividend-paid
deduction comparable to Section 561 of the
Internal Revenue Code, or is exempt from
entity level tax,

(c) the entity is required to distribute at
least eighty-five percent (85%) of its
taxable income, as computed in the
jurisdiction in which it is organized, to
the holders of its shares or certificates of
beneficial interest on an annual basis,

(d) not more than ten percent (10%) of the
voting power or value in such entity is held
directly or indirectly or constructively by
a single entity or individual, or the shares
or beneficial interests of such entity are
regularly traded on an established
securities market, and

(e) the entity is organized in a country which
has a tax treaty with the United States.

3. For purposes of this subsection, the constructive ownership
rules of Section 318(a) of the Internal Revenue Code, as modified by
Section 856(d)(5) of the Internal Revenue Code, shall apply in
determining the ownership of stock, assets, or net profits of any
person.

4. A real estate investment trust that does not become
regularly traded on an established securities market within one (1)
year of the date on which it first becomes a real estate investment
trust shall be deemed not to have been regularly traded on an
established securities market, retroactive to the date it first
became a real estate investment trust, and shall file an amended
return reflecting such retroactive designation for any tax year or
part year occurring during its initial year of status as a real
estate investment trust. For purposes of this subsection, a real

ENR. S. B. NO. 2184 Page 365
estate investment trust becomes a real estate investment trust on
the first day it has both met the requirements of Section 856 of the
Internal Revenue Code and has elected to be treated as a real estate
investment trust pursuant to Section 856(c)(1) of the Internal
Revenue Code.

SECTION 130. REPEALER 68 O.S. 2021, Section 2358, as
last amended by Section 1, Chapter 166, O.S.L. 2024 (68 O.S. Supp.
2025, Section 2358), is hereby repealed.

SECTION 131. REPEALER 68 O.S. 2021, Section 2358, as
last amended by Section 2, Chapter 277, O.S.L. 2024 (68 O.S. Supp.
2025, Section 2358), is hereby repealed.

SECTION 132. AMENDATORY 68 O.S. 2021, Section 2902, as
last amended by Section 1, Chapter 411, O.S.L. 2025 (68 O.S. Supp.
2025, Section 2902), is amended to read as follows:

Section 2902. A. Except as otherwise provided by subsection H
of Section 3658 of this title pursuant to which the exemption
authorized by this section may not be claimed, a qualifying
manufacturing concern, as defined by Section 6B of Article X of the
Oklahoma Constitution, and as further defined herein, shall be
exempt from the levy of any ad valorem taxes upon new, expanded or
acquired manufacturing facilities including facilities engaged in
research and development, for a period of five (5) years. The
provisions of Section 6B of Article X of the Oklahoma Constitution
requiring an existing facility to have been unoccupied for a period
of twelve (12) months prior to acquisition shall be construed as a
qualification for a facility to initially receive an exemption, and
shall not be deemed to be a qualification for that facility to
continue to receive an exemption in each of the four (4) years
following the initial year for which the exemption was granted.
Such facilities are hereby classified for the purposes of taxation
as provided in Section 22 of Article X of the Oklahoma Constitution.

B. For purposes of this section, the following definitions
shall apply:

1. “Manufacturing facilities” means facilities engaged in the
mechanical or chemical transformation of materials or substances

ENR. S. B. NO. 2184 Page 366
into new products and except as provided by paragraph 6 of
subsection C of this section shall include:

a. establishments which have received a manufacturer
exemption permit pursuant to the provisions of Section
1359.2 of this title,

b. facilities including repair and replacement parts,
primarily engaged in aircraft repair, building and
rebuilding whether or not on a factory basis,

c. establishments primarily engaged in computer services
and data processing as defined under Industrial Group
Numbers 5112 and 5415, and U.S. Industry Number 334611
and 519130 of the NAICS Manual, latest revision, and
which derive at least fifty percent (50%) of their
annual gross revenues from the sale of a product or
service to an out-of-state buyer or consumer, and as
defined under Industrial Group Number 5182 of the
NAICS Manual, latest revision, which derive at least
eighty percent (80%) of their annual gross revenues
from the sale of a product or service to an out-of-
state buyer or consumer. Eligibility as a
manufacturing facility pursuant to this subparagraph
shall be established, subject to review by the
Oklahoma Tax Commission, by annually filing an
affidavit with the Tax Commission stating that the
facility so qualifies and such other information as
required by the Tax Commission. For purposes of
determining whether annual gross revenues are derived
from sales to out-of-state buyers, all sales to the
federal government shall be considered to be an out-
of-state buyer,

d. facilities that the investment cost of the
construction, acquisition or expansion is Five Hundred
Thousand Dollars ($500,000.00) or more with respect to
assets placed into service during calendar year 2022.
For subsequent calendar years, the investment required
shall be increased annually by a percentage equal to
the previous year’s increase in the Consumer Price
Index-All Urban Consumers (“CPI-U”) and such adjusted

ENR. S. B. NO. 2184 Page 367
amount shall be the required investment cost in order
to qualify for the exemption authorized by this
section. The Oklahoma Department of Commerce shall
determine the amount of the increase, if any, on
January 1 of each year. The Oklahoma Tax Commission
shall publish on its website at least annually the
adjusted dollar amount in order to qualify for the
exemption authorized by this section and shall include
the adjusted dollar amount in any of its relevant
forms or publications with respect to the exemption.
Provided, “investment cost” shall not include the cost
of direct replacement, refurbishment, repair or
maintenance of existing machinery or equipment, except
that investment cost shall include capital
expenditures for direct replacement, refurbishment,
repair or maintenance of existing machinery or
equipment that qualifies for depreciation and/or
amortization pursuant to the Internal Revenue Code of
1986, as amended, and such expenditures shall be
eligible as a part of an expansion that otherwise
qualifies under this section,

e. establishments primarily engaged in distribution as
defined under Industry Numbers 49311, 49312, 49313 and
49319 and Industry Sector Number 42 of the NAICS
Manual, latest revision, and which meet the following
qualifications:

(1) construction with an initial capital investment
of at least Five Million Dollars ($5,000,000.00),

(2) employment of at least one hundred (100) full-
time-equivalent employees, as certified by the
Oklahoma Employment Security Commission,

(3) payment of wages or salaries to its employees at
a wage which equals or exceeds the average wage
requirements in the Oklahoma Quality Jobs Program
Act for the year in which the real property was
placed into service, and

ENR. S. B. NO. 2184 Page 368
(4) commencement of construction on or after November
1, 2007, with construction to be completed within
three (3) years from the date of the commencement
of construction,

f. facilities engaged in the manufacturing, compounding,
processing or fabrication of materials into articles
of tangible personal property according to the special
order of a customer (custom order manufacturing) by
manufacturers classified as operating in North
American Industry Classification System (NAICS)
Sectors 32 and 33, but does not include such custom
order manufacturing by manufacturers classified in
other NAICS code sectors, and

g. with respect to any entity making an application for
the exemption authorized by this section on or after
January 1, 2023, the establishment making application
for exempt treatment of real or personal property
acquired or improved beginning January 1, 2022, and
for any calendar year thereafter, the entity shall be
required to pay new direct jobs, as defined by Section
3603 of this title for purposes of the Oklahoma
Quality Jobs Program Act, an average annualized wage
which equals or exceeds the average wage requirement
in the Oklahoma Quality Jobs Program Act for the year
in which the real or personal property was placed into
service. The Oklahoma Tax Commission may request
verification from the Oklahoma Department of Commerce
that an establishment seeking an exemption for real or
personal property pays an average annualized wage that
equals or exceeds the average wage requirement in
effect for the year in which the real or personal
property was placed into service. For purposes of
this subparagraph, it shall not be necessary for the
establishment to qualify for incentive payments
pursuant to the Oklahoma Quality Jobs Program Act, but
the establishment shall be subject to the wage
requirements of the Oklahoma Quality Jobs Program Act
with respect to new direct jobs in order to qualify
for the exempt treatment authorized by this section.

ENR. S. B. NO. 2184 Page 369
Eligibility as a manufacturing facility pursuant to this
subparagraph shall be established, subject to review by the Tax
Commission, by annually filing an affidavit with the Tax Commission
stating that the facility so qualifies and containing such other
information as required by the Tax Commission.

Provided, eating and drinking places, as well as other retail
establishments, shall not qualify as manufacturing facilities for
purposes of this section, nor shall centrally assessed properties.

Eligibility as a manufacturing facility pursuant to this
subparagraph shall be established, subject to review by the Tax
Commission, by annually filing an application with the Tax
Commission stating that the facility so qualifies and containing
such other information as required by the Tax Commission;

2. “Facility” and “facilities”, except as otherwise provided by
this section, means and includes the land, buildings, structures and
improvements used directly and exclusively in the manufacturing
process. Effective January 1, 2022, and for each calendar year
thereafter, for establishments which have received a manufacturer
exemption permit pursuant to the provisions of Section 1359.2 of
this title, or facilities engaged in manufacturing activities
defined or classified in the NAICS Manual under Industry Nos. 311111
through 339999, inclusive, but for no other establishments, facility
and facilities means and includes the land, buildings, structures,
improvements, machinery, fixtures, equipment and other personal
property used directly and exclusively in the manufacturing process;
and

3. “Research and development” means activities directly related
to and conducted for the purpose of discovering, enhancing,
increasing or improving future or existing products or processes or
productivity.

C. The following provisions shall apply:

1. A manufacturing concern shall be entitled to the exemption
herein provided for each new manufacturing facility constructed,
each existing manufacturing facility acquired and the expansion of
existing manufacturing facilities on the same site, as such terms

ENR. S. B. NO. 2184 Page 370
are defined by Section 6B of Article X of the Oklahoma Constitution
and by this section;

2. No manufacturing concern shall receive more than one five-
year exemption for any one manufacturing facility unless the
expansion which qualifies the manufacturing facility for an
additional five-year exemption meets the requirements of paragraph 4
of this subsection and the employment level established for any
previous exemption is maintained;

3. Any exemption as to the expansion of an existing
manufacturing facility shall be limited to the increase in ad
valorem taxes directly attributable to the expansion;

4. All initial applications for any exemption for a new,
acquired or expanded manufacturing facility shall be granted only
if:

a. there is a net increase in annualized base payroll
over the initial payroll of at least Two Hundred Fifty
Thousand Dollars ($250,000.00) if the facility is
located in a county with a population of fewer than
seventy-five thousand (75,000), according to the most
recent Federal Decennial Census, while maintaining or
increasing base payroll in subsequent years, or at
least One Million Dollars ($1,000,000.00) if the
facility is located in a county with a population of
seventy-five thousand (75,000) or more, according to
the most recent Federal Decennial Census, while
maintaining or increasing base payroll in subsequent
years; provided, the payroll requirement of this
subparagraph shall be waived for claims for exemptions
including claims previously denied or on appeal on
March 3, 2010, for all initial applications for
exemption filed on or after January 1, 2004, and on or
before March 31, 2009, and all subsequent annual
exemption applications filed related to the initial
application for exemption, for an applicant, if the
facility has been located in Oklahoma for at least
fifteen (15) years engaged in marine engine
manufacturing as defined under U.S. Industry Number
333618 of the NAICS Manual, latest revision, and has

ENR. S. B. NO. 2184 Page 371
maintained an average employment of five hundred (500)
or more full-time-equivalent employees over a ten-year
period. Any applicant that qualifies for the payroll
requirement waiver as outlined in the previous
sentence and subsequently closes its Oklahoma
manufacturing plant prior to January 1, 2012, may be
disqualified for exemption and subject to recapture.
For an applicant engaged in paperboard manufacturing
as defined under U.S. Industry Number 322130 of the
NAICS Manual, latest revision, union master payouts
paid by the buyer of the facility to specified
individuals employed by the facility at the time of
purchase, as specified under the purchase agreement,
shall be excluded from payroll for purposes of this
section.

In order to provide certainty with respect to
investments in manufacturing facilities pertaining to
all initial applications for exemption filed on or
after January 1, 2016, the following definitions shall
apply:

(1) “base payroll” shall mean total payroll adjusted
for any nonrecurring bonuses, exercise of stock
option or stock rights and other nonrecurring,
extraordinary items included in total payroll,
and

(2) “initial payroll” shall mean base payroll for the
year immediately preceding the initial
construction, acquisition or expansion.

The Tax Commission shall verify payroll
information through the Oklahoma Employment
Security Commission by using reports from the
Oklahoma Employment Security Commission for the
calendar year immediately preceding the year for
which initial application is made for base-line
payroll, which must be maintained or increased
for each subsequent year; provided, a
manufacturing facility shall have the option of

ENR. S. B. NO. 2184 Page 372
excluding from its payroll, for purposes of this
section:

i. payments to sole proprietors, members
of a partnership, members of a limited
liability company who own at least ten
percent (10%) of the capital of the
limited liability company or
stockholder-employees of a corporation
who own at least ten percent (10%) of
the stock in the corporation, and

ii. any nonrecurring bonuses, exercise of
stock option or stock rights or other
nonrecurring, extraordinary items
included in total payroll numbers as
reported by the Oklahoma Employment
Security Commission. A manufacturing
facility electing either option shall
indicate such election upon its
application for an exemption under this
section. Any manufacturing facility
electing either option shall submit
such information as the Tax Commission
may require in order to verify payroll
information. Payroll information
submitted pursuant to the provisions of
this paragraph shall be submitted to
the Tax Commission and shall be subject
to the provisions of Section 205 of
this title, and

b. the facility offers, or will offer within one hundred
eighty (180) days of the date of employment, a basic
health benefits plan to the full-time-equivalent
employees of the facility, which is determined by the
Oklahoma Department of Commerce to consist of the
elements specified in subparagraph b of paragraph 1 of
subsection A of Section 3603 of this title or elements
substantially equivalent thereto.

ENR. S. B. NO. 2184 Page 373
For purposes of this section, calculation of the amount of
increased base payroll shall be measured from the start of initial
construction or expansion to the completion of such construction or
expansion or for three (3) years from the start of initial
construction or expansion, whichever occurs first. The amount of
increased base payroll shall include payroll for full-time-
equivalent employees in this state who are employed by an entity
other than the facility which has previously or is currently
qualified to receive an exemption pursuant to the provisions of this
section and who are leased or otherwise provided to the facility, if
such employment did not exist in this state prior to the start of
initial construction or expansion of the facility. The
manufacturing concern shall submit an affidavit to the Tax
Commission, signed by an officer, stating that the construction,
acquisition or expansion of the facility will result in a net
increase in the annualized base payroll as required by this
paragraph and that full-time-equivalent employees of the facility
are or will be offered a basic health benefits plan as required by
this paragraph. If, after the completion of such construction or
expansion or after three (3) years from the start of initial
construction or expansion, whichever occurs first, the construction,
acquisition or expansion has not resulted in a net increase in the
amount of annualized base payroll, if required, or any other
qualification specified in this paragraph has not been met, the
manufacturing concern shall pay an amount equal to the amount of any
exemption granted including penalties and interest thereon, to the
Tax Commission for deposit to the Ad Valorem Reimbursement Fund;

5. Except as otherwise provided by this paragraph, any new,
acquired or expanded computer data processing, data preparation or
information processing services provider classified in U.S. Industry
Number 518210 of the North American Industrial Classification System
(NAICS) Manual, 2017 revision, may apply for exemptions under this
section for each year in which new, acquired, or expanded capital
improvements to the facility are made for assets placed in service
not later than December 31, 2021, if:

a. there is a net increase in annualized payroll of the
applicant at any facility or facilities of the
applicant in this state of at least Two Hundred Fifty
Thousand Dollars ($250,000.00), which is attributable
to the capital improvements, or a net increase of

ENR. S. B. NO. 2184 Page 374
Seven Million Dollars ($7,000,000.00) or more in
capital improvements, while maintaining or increasing
payroll at the facility or facilities in this state
which are included in the application, and

b. the facility offers, or will offer within one hundred
eighty (180) days of the date of employment of new
employees attributable to the capital improvements, a
basic health benefits plan to the full-time-equivalent
employees of the facility, which is determined by the
Oklahoma Department of Commerce to consist of the
elements specified in subparagraph b of paragraph 1 of
subsection A of Section 3603 of this title or elements
substantially equivalent thereto.

An establishment described by this paragraph, the primary
business activity of which is described by Industry No. 518210 of
the North American Industry Classification System (NAICS) Manual,
2017 revision, that has applied for and been granted an exemption
for personal property at any time within five (5) years prior to
November 1, 2021, may apply for exemptions for items of eligible
personal property to be located within improvements to real property
and such real property and improvements having been exempt from ad
valorem taxation prior to November 1, 2021, pursuant to the
provisions of this section if such personal property is placed in
service not later than December 31, 2036. No additional personal
property of such establishment placed in service after such date
shall qualify for the exempt treatment otherwise authorized pursuant
to this paragraph;

6. Effective January 1, 2017, an entity engaged in electric
power generation by means of wind, as described by the North
American Industry Classification System, No. 221119, shall not be
defined as a qualifying manufacturing concern for purposes of the
exemption otherwise authorized pursuant to Section 6B of Article X
of the Oklahoma Constitution or qualify as a manufacturing facility
as defined in this section. No initial application for exemption
shall be filed by or accepted from an entity engaged in electric
power generation by means of wind on or after January 1, 2018;

7. An entity or applicant engaged in an industry as defined
under U.S. Industry Number 324110 of the NAICS Manual, latest

ENR. S. B. NO. 2184 Page 375
revision, which has applied for or been granted an exemption for a
time period which began on or after calendar year 2012 and before
calendar year 2016 but which did not meet the payroll requirements
of subparagraph a of paragraph 4 of this subsection because of
nonrecurring bonuses, exercise of stock option or stock rights or
other nonrecurring, extraordinary items included in total payroll in
the previous year, shall be allowed an exemption, beginning with
calendar year 2016, for the number of years including the calendar
year for which the exemption was denied, remaining in the entity’s
five-year exemption period, provided such entity attains or
increases payroll at or above the initial or base payroll
established for the exemption;

8. A facility engaged in manufacturing defined under U.S.
Industry Number 327310 of the NAICS Manual shall have the payroll
requirements of paragraph 4 of this subsection waived for tax year
2021, which is based in part on the 2020 calendar year payroll
reported to the Oklahoma Employment Security Commission, and may
continue to receive the exemption for the five-year period provided
in this section only if all other requirements of this section are
met; and

9. A facility engaged in manufacturing which otherwise
qualifies for the exemption or exemptions pursuant to the provisions
of this section shall have the payroll requirements of paragraph 4
of this subsection waived for tax year 2021, which is based in part
on the 2020 calendar year payroll reported to the Oklahoma
Employment Security Commission, and for tax year 2022, which is
based in part on the 2021 calendar year payroll reported to the
Oklahoma Employment Security Commission, and may continue to receive
the exemption for the five-year period provided in this section only
if all other requirements of this section are met. Provided, a
facility engaged in manufacturing as defined under Industrial Group
Number 3364 of the NAICS Manual, latest revision, which otherwise
qualifies or qualified to receive the exemption for the five-year
period provided in this section, including claims previously denied,
shall have the payroll requirements of paragraph 4 of this
subsection waived for the five-year exemption period of those
initial exemption applications filed after January 1, 2020, and
before March 16, 2021.

ENR. S. B. NO. 2184 Page 376
D. 1. Except as provided in paragraph 2 of this subsection,
the five-year period of exemption from ad valorem taxes for any
qualifying manufacturing facility property shall begin on January 1
following the initial qualifying use of the property in the
manufacturing process.

2. The five-year period of exemption from ad valorem taxes for
any qualifying manufacturing facility, as specified in subparagraphs
a and b of this paragraph, which is located within a tax incentive
district created pursuant to the Local Development Act by a county
having a population of at least five hundred thousand (500,000),
according to the most recent Federal Decennial Census, shall begin
on January 1 following the expiration or termination of the ad
valorem exemption, abatement, or other incentive provided through
the tax incentive district. Facilities qualifying pursuant to this
subsection shall include:

a. a manufacturing facility as defined in subparagraph c
of paragraph 1 of subsection B of this section, and

b. an establishment primarily engaged in distribution as
defined under Industry Number 49311 of the North
American Industry Classification System for which the
initial capital investment was at least One Hundred
Eighty Million Dollars ($180,000,000.00); provided,
that the qualifying job creation and depreciable
property investment occurred prior to calendar year
2017 but not earlier than calendar year 2013.

E. Any person, firm or corporation claiming the exemption
herein provided for shall file each year for which exemption is
claimed, an application therefor with the county assessor of the
county in which the new, expanded or acquired facility is located.
The application shall be on a form or forms prescribed by the Tax
Commission, and shall be filed on or before March 15, except as
provided in Section 2902.1 of this title, of each year in which the
facility desires to take the exemption or within thirty (30) days
from and after receipt by such person, firm or corporation of notice
of valuation increase, whichever is later. In a case where
completion of the facility or facilities will occur after January 1
of a given year, a facility may apply to claim the ad valorem tax
exemption for that year. If such facility is found to be qualified

ENR. S. B. NO. 2184 Page 377
for exemption, the ad valorem tax exemption provided for herein
shall be granted for that entire year and shall apply to the ad
valorem valuation as of January 1 of that given year. For
applicants who qualify under the provisions of subparagraph b of
paragraph 1 of subsection B of this section, the application shall
include a copy of the affidavit and any other information required
to be filed with the Tax Commission.

F. The application shall be examined by the county assessor and
approved or rejected in the same manner as provided by law for
approval or rejection of claims for homestead exemptions. The
taxpayer shall have the same right of review by and appeal from the
county board of equalization, in the same manner and subject to the
same requirements as provided by law for review and appeals
concerning homestead exemption claims. Approved applications shall
be filed by the county assessor with the Tax Commission no later
than June 15, except as provided in Section 2902.1 of this title, of
the year in which the facility desires to take the exemption.
Incomplete applications and applications filed after June 15 will be
declared null and void by the Tax Commission. In the event that a
taxpayer qualified to receive an exemption pursuant to the
provisions of this section shall make payment of ad valorem taxes in
excess of the amount due, the county treasurer shall have the
authority to credit the taxpayer’s real or personal property tax
overpayment against current taxes due. The county treasurer may
establish a schedule of up to five (5) years of credit to resolve
the overpayment.

G. Nothing herein shall in any manner affect, alter or impair
any law relating to the assessment of property, and all property,
real or personal, which may be entitled to exemption hereunder shall
be valued and assessed as is other like property and as provided by
law. The valuation and assessment of property for which an
exemption is granted hereunder shall be performed by the Tax
Commission using one or more of the cost, income and expense and
sales comparison approaches to estimate fair cash value in
accordance with the Uniform Standards of Professional Appraisal
Practice.

H. For each year that a new, expanded, or acquired
manufacturing facility receives an exemption pursuant to Section 6B
of Article X of the Oklahoma Constitution, the entity shall provide

ENR. S. B. NO. 2184 Page 378
to the Tax Commission a report detailing the number of new jobs
created and the payroll data for new jobs created since the
exemption was provided. The Tax Commission shall provide the data
collected pursuant to this subsection to the Incentive Evaluation
Commission for only evaluation purposes by the Commission or a
designee.

I. The Tax Commission shall have the authority and duty to
prescribe forms and to promulgate rules as may be necessary to carry
out and administer the terms and provisions of this section.

SECTION 133. REPEALER 68 O.S. 2021, Section 2902, as
last amended by Section 1, Chapter 204, O.S.L. 2025 (68 O.S. Supp.
2025, Section 2902), is hereby repealed.

SECTION 134. AMENDATORY 70 O.S. 2021, Section 6-194, as
last amended by Section 5, Chapter 101, O.S.L. 2025 (70 O.S. Supp.
2025, Section 6-194), is amended to read as follows:

Section 6-194. A. The district boards of education of this
state shall establish professional development programs for the
certified teachers and administrators of the district. Programs
shall be adopted by each board based upon recommendations of a
professional development committee appointed by the board of
education for the district.

B. Each professional development committee shall include
classroom teachers, administrators, school counselors or licensed
mental health providers, and parents, guardians, or custodians of
children in the school district and shall consult with a higher
education faculty. A majority of the members of the professional
development committee shall be composed of classroom teachers. The
teacher members shall be selected by a designated administrator of
the school district from a list of names submitted by the teachers
in the school district. The members selected shall be subject to
the approval of a majority vote of the teachers in the district.

C. In developing program recommendations, each professional
development committee shall annually utilize a data-driven approach
to analyze student data and determine district and school
professional development needs. The professional development
programs adopted shall be directed toward development of

ENR. S. B. NO. 2184 Page 379
competencies and instructional strategies in the core curriculum
areas for the following goals:

1. Increasing the academic performance data scores for the
district and each school site;

2. Closing achievement gaps among student subgroups;

3. Increasing student achievement as demonstrated on state-
mandated tests and the ACT nationally norm-referenced college
entrance exams;

4. Increasing high school graduation rates; and

5. Decreasing college remediation rates.

Each program may also include components on classroom management
and student discipline strategies, outreach to parents, guardians,
or custodians of students, special education, and racial and ethnic
education, which all personnel defined as teachers in Section 1-116
of this title shall be required to complete at a frequency as
determined by the board of education. The State Board of Education
shall provide guidelines to assist school districts in developing
and implementing racial and ethnic education components into
professional development programs.

D. A program which includes the following information shall be
completed the first year a certified teacher is employed by a school
district, and then once every fifth academic year:

1. Training on recognition of child abuse and neglect;

2. Recognition of child sexual abuse;

3. Proper reporting of suspected abuse including the reporting
requirements of Section 1-2-101 of Title 10A of the Oklahoma
Statutes and Section 1210.163 of this title and associated penalties
for failure to report; and

4. Available resources.

ENR. S. B. NO. 2184 Page 380
E. One time per year, beginning in the 2009-2010 school year,
training in the area of autism shall be offered and all resident
teachers of students in early childhood programs through grade three
shall be required to complete the autism training during the
resident year and at least one time every three (3) years
thereafter. All other teachers and education support professionals
of students in early childhood programs through grade three shall be
required to complete the autism training at least one time every
three (3) years. The autism training shall include a minimum
awareness of the characteristics of autistic children, resources
available and an introduction to positive behavior supports to
challenging behavior. Each adopted program shall allow school
counselors to receive at least one-third (1/3) of the hours or
credit required each year through programs or courses specifically
designed for school counselors.

Districts are authorized to utilize any means for professional
development that is not prohibited by law including, but not limited
to, professional development provided by the district, any state
agency, institution of higher education, or any private entity.

F. One time per year, beginning in the 2020-2021 school year, a
dyslexia awareness program shall be offered. Beginning in the 2023-
2024 school year, the program shall include information and training
in dysgraphia. At a minimum, the program shall include:

1. Training in awareness of dyslexia characteristics in
students;

2. Training in effective classroom instruction to meet the
needs of students with dyslexia; and

3. Available dyslexia resources for teachers, students and
parents.

G. Except as otherwise provided for in this subsection, each
certified teacher in this state shall be required by the district
board of education to meet the professional development requirements
established by the board, or established through the negotiation
process. Except as otherwise provided for in this subsection, the
professional development requirements established by each board of
education shall require every teacher to annually complete a minimum

ENR. S. B. NO. 2184 Page 381
number of the total number of points required to maintain
employment; provided, no more than a total of one hundred fifty
(150) hours of local, state, or federal professional development or
training shall be required for classroom teachers during any five-
year period. Failure of any teacher to meet district board of
education professional development requirements may be grounds for
nonrenewal of such teacher’s contract by the board. Such failure
may also be grounds for nonconsideration of salary increments
affecting the teacher. Teachers shall maintain written
documentation of all their completed professional development.

H. Each district shall annually submit a report to the State
Department of Education on the district level professional
development needs, activities completed, expenditures, and results
achieved for each school year by each goal as provided in subsection
C of this section. If a school district elects not to adopt and
offer a professional development program as provided for in
subsection A of this section, the district shall not be required to
submit an annual report as required pursuant to this subsection but
shall report to the State Department of Education its election not
to offer a program and all professional development activities
completed by teachers and administrators of the school district.

I. Subject to the availability of funds, the Department shall
develop an online system for reporting as required in subsection H
of this section. The Department shall also make such information
available on its website.

SECTION 135. REPEALER 70 O.S. 2021, Section 6-194, as
last amended by Section 1, Chapter 277, O.S.L. 2025 (70 O.S. Supp.
2025, Section 6-194), is hereby repealed.

SECTION 136. AMENDATORY 70 O.S. 2021, Section 1210.163,
as last amended by Section 3, Chapter 260, O.S.L. 2025 (70 O.S.
Supp. 2025, Section 1210.163), is amended to read as follows:

Section 1210.163. A. Every school employee having reason to
believe that a student under the age of eighteen (18) years is a
victim of abuse or neglect shall report the matter immediately to
the Department of Human Services and local law enforcement. Reports
to the Department shall be made to the hotline provided for in
Section 1-2-101 of Title 10A of the Oklahoma Statutes. Any

ENR. S. B. NO. 2184 Page 382
allegation of abuse or neglect reported in any manner to a county
office shall immediately be referred to the hotline by the
Department.

B. Every school employee having reason to believe that a
student age eighteen (18) years or older is a victim of abuse or
neglect shall report the matter immediately to local law
enforcement.

C. In reports required by subsection A or B of this section,
local law enforcement shall keep confidential and redact any
information identifying the reporting school employee unless
otherwise ordered by the court. A school employee with knowledge of
a report required by subsection A or B of this section shall not
disclose information identifying the reporting school employee
unless otherwise ordered by the court or as part of an investigation
by local law enforcement or the Department.

D. Any superintendent or school administrator of a private
school or public school district who knowingly and willfully fails
to promptly report or interferes with the prompt reporting of abuse
or neglect shall be subject to the penalties provided for in Section
2 of this act. As used in this subsection, “school administrator”
means a principal, assistant principal, or any other person who
serves in a supervisory or administrative capacity in a private
school or public school district.

E. Every school employee shall annually sign an attestation
acknowledging his or her responsibility to report suspected child
abuse or neglect pursuant to this section and Section 1-2-101 of
Title 10A of the Oklahoma Statutes.

F. For the purposes of this section, “child abuse and neglect”
shall include, but not be limited to:

1. Child abuse as defined in Section 843.5 of Title 21 of the
Oklahoma Statutes;

2. Sexual abuse or sexual exploitation as defined in Section 1-
1-105 of Title 10A of the Oklahoma Statutes;

ENR. S. B. NO. 2184 Page 383
3. Contributing to the delinquency of a minor as defined
described in Section 856 of Title 21 of the Oklahoma Statutes;

4. Trafficking in children, as defined in Section 866 of Title
21 of the Oklahoma Statutes;

5. Incest as described in Section 885 of Title 21 of the
Oklahoma Statutes;

6. Forcible sodomy, as described in Section 888 of Title 21 of
the Oklahoma Statutes;

7. Maliciously, forcibly or fraudulently taking or enticing a
child away, as described in Section 891 of Title 21 of the Oklahoma
Statutes;

8. Soliciting or aiding a minor child to perform or showing,
exhibiting, loaning or distributing obscene material or child sexual
abuse material, as described in Section 1021 of Title 21 of the
Oklahoma Statutes;

9. Procuring or causing the participation of any minor child in
any child sexual abuse material or knowingly possessing, procuring
or manufacturing child sexual abuse material, as described in
Section 1021.2 of Title 21 of the Oklahoma Statutes;

10. Permitting or consenting to the participation of a minor
child in any child sexual abuse material, as described in Section
1021.3 of Title 21 of the Oklahoma Statutes;

11. Facilitating, encouraging, offering or soliciting sexual
conduct with a minor, as described in Section 1040.13a of Title 21
of the Oklahoma Statutes;

12. Offering or offering to secure a minor child for the
purposes of prostitution or any other lewd or indecent act, as
described in Section 1087 of Title 21 of the Oklahoma Statutes;

13. Causing, inducing, persuading or encouraging a minor child
to engage or continue to engage in prostitution, as described in
Section 1088 of Title 21 of the Oklahoma Statutes;

ENR. S. B. NO. 2184 Page 384
14. Rape or rape by instrumentation, as described in Sections
1111.1 and 1114 of Title 21 of the Oklahoma Statutes;

15. Making any oral, written or electronically or computer-
generated lewd or indecent proposals to a minor child under the age
of sixteen (16) as described in Section 1123 of Title 21 of the
Oklahoma Statutes; and

16. Sexual battery, when committed upon a person who is at
least sixteen (16) years of age and is less than twenty (20) years
of age and is a student, or in the legal custody or supervision of
any public or private elementary or secondary school, or technology
center school, by a person who is eighteen (18) years of age or
older and is an employee of a private school or public school
system.

SECTION 137. REPEALER 70 O.S. 2021, Section 1210.163, as
last amended by Section 6, Chapter 101, O.S.L. 2025 (70 O.S. Supp.
2025, Section 1210.163), is hereby repealed.

SECTION 138. AMENDATORY 70 O.S. 2021, Section 2403, as
amended by Section 3, Chapter 482, O.S.L. 2025 (70 O.S. Supp. 2025,
Section 2403), is amended to read as follows:

Section 2403. A. No person shall be eligible to participate in
the Oklahoma Rising Scholars Award Program unless the person:

1. Has complied with all of the rules promulgated by the
Oklahoma State Regents for Higher Education pursuant to the
provisions of the Oklahoma Rising Scholars Award Act, Section 2401
et seq. of this title, for the award, regulation, and administration
of scholarships; and

2. Qualifies as one of the following:

a. an Individual Applicant Qualified Student, which shall
mean a student who is a resident of the State of
Oklahoma this state whose American College Testing
Program score or whose Scholastic Aptitude Test score
on a nationally norm-referenced college entrance exam
falls within the 99.5 to 100.0 percentile levels as
administered in the State of Oklahoma this state and

ENR. S. B. NO. 2184 Page 385
whose grade point average and/or class rank is
exceptional, as determined by the State Regents,

b. a Presidential Scholar, which shall mean a student
selected by the Commission on Presidential Scholars
administered by the United States Department of
Education,

c. a National Merit Scholar, which shall mean a student
designated as a National Merit Scholar by the National
Merit Scholarship Corporation,

d. a National Merit Finalist, which shall mean a student
designated as a National Merit Finalist by the
National Merit Scholarship Corporation, or

e. after October 1, 1999, an Institutional Nominee, which
shall mean a student nominated by an institution in
The Oklahoma State System of Higher Education:

(1) whose American College Testing Program or
Scholastic Aptitude Test score on a nationally
norm-referenced college entrance exam falls
within the 95.0 to 99.49 percentile levels, or

(2) who shows exceptional academic achievement as
evidenced by factors, including, but not limited
to, grade point average, class rank, national
awards, scholastic achievements, honors, and who
shows exceptional promise based on documentation
that may include, but not be limited to, teacher
recommendations, extracurricular activities, and
evidence of overcoming economic and social
obstacles as determined by the State Regents.
The State Regents shall ensure that standards of
high academic ability are documented.
Scholarship awards to Institutional Nominees
shall become effective when appropriate
documentation is verified by the State Regents.

B. No person shall be eligible to receive a scholarship
pursuant to the provisions of the Oklahoma Rising Scholars Award

ENR. S. B. NO. 2184 Page 386
Program unless the person is enrolled as a full-time student at a
public or private accredited institution of higher education in
Oklahoma.

C. For a student who qualifies pursuant to subparagraphs a
through d of paragraph 2 of subsection A of this section and subject
to the availability of funds, the Oklahoma Rising Scholars Award
Program shall provide a scholarship in an amount not to exceed the
costs of all enrollment fees, tuition and other fees, room and
board, and all required textbooks or materials for up to five (5)
years of undergraduate and/or graduate study at an accredited public
or private institution of higher education in Oklahoma. The State
Regents may establish separate scholarship award levels for each
qualifying category.

1. If the student is attending an institution within The
Oklahoma State System of Higher Education, the total funding for the
scholarship provided in this subsection, exclusive of any
internships, shall not exceed the costs for items specified in this
subsection at the institution attended as determined annually by the
Oklahoma State Regents for Higher Education.

2. If the student is attending a private institution of higher
education, the total funding for the scholarship provided in this
subsection, exclusive of any internships, shall not exceed the costs
for items specified in this subsection at an institution of The
Oklahoma State System of Higher Education of comparable type which
has the highest general enrollment fees of its type of institution
in The Oklahoma State System of Higher Education as determined
annually by the Oklahoma State Regents for Higher Education.

D. For a student who qualifies pursuant to subparagraph e of
paragraph 2 of subsection A of this section and subject to the
availability of funds, the Oklahoma Rising Scholars Award Program
shall provide a scholarship in an amount not to exceed the average
costs of all enrollment fees and other fees, room and board, and all
required textbooks or materials for up to five (5) years of
undergraduate and/or graduate study at an accredited public or
private institution of higher education in Oklahoma. The State
Regents may establish separate scholarship award levels for each
qualifying category.

ENR. S. B. NO. 2184 Page 387
1. If the student is attending an institution within The
Oklahoma State System of Higher Education, the institution shall
provide a tuition waiver not to exceed the average cost of tuition.
The total funding for the scholarship and waiver provided for
students attending an institution within The Oklahoma State System
of Higher Education as provided in this subsection, exclusive of any
internships, shall not exceed the costs for items specified in this
subsection at the institution attended as determined annually by the
Oklahoma State Regents for Higher Education.

2. If the student is attending a private institution of higher
education in Oklahoma, the scholarship shall include an amount not
to exceed the average cost of tuition. The total funding for
scholarships for students attending a private institution as
provided in this subsection, exclusive of any internships, shall not
exceed the costs for items specified in this subsection at an
institution within The Oklahoma State System of Higher Education of
comparable type which has the highest general enrollment fees of its
type of institution in The Oklahoma State System of Higher Education
as determined annually by the Oklahoma State Regents for Higher
Education.

E. If a person identifies himself or herself as a student with
a disability and requests consideration for a scholarship under the
Oklahoma Rising Scholars Award Program by means other than standard
testing procedures, the State Regents shall determine what means of
assessment are appropriate and upon the basis of said such
assessment results, determine what level of award, if any, shall be
made.

SECTION 139. REPEALER 70 O.S. 2021, Section 2403, as
amended by Section 6, Chapter 277, O.S.L. 2025 (70 O.S. Supp. 2025,
Section 2403), is hereby repealed.

SECTION 140. AMENDATORY 74 O.S. 2021, Section 62.3, as
amended by Section 1, Chapter 384, O.S.L. 2025 (74 O.S. Supp. 2025,
Section 62.3), is amended to read as follows:

Section 62.3. A. The Director of the Office of Management and
Enterprise Services shall promulgate rules for use by state agencies
and the Office of Management and Enterprise Services to dispose of
surplus property. The rules shall include standards for

ENR. S. B. NO. 2184 Page 388
recordkeeping, methods for removal or disposal of surplus property,
and acquisition by state agencies and authorized entities of surplus
property, and for Office management of surplus property programs.

B. A state agency selling, trading, redistributing or otherwise
disposing of surplus property shall comply with the rules
promulgated by the Director.

C. The Office shall make surplus property available to state
agencies and authorized entities, which shall include political
subdivisions, school districts, and nonprofit entities of this
state.

D. The provisions of the Oklahoma Surplus Property Act shall
not apply to institutions of higher education in this state, the
Oklahoma Historical Society, the University Hospitals Authority or
University Hospitals Trust or the Northeast Oklahoma Public
Facilities Authority. The Grand River Dam Authority shall be exempt
from the provisions of the Oklahoma Surplus Property Act for any
surplus property disposed of prior to November 1, 2006. CompSource
Oklahoma shall be exempt from the provisions of the Oklahoma Surplus
Property Act if CompSource Oklahoma is operating pursuant to a pilot
program authorized by Sections 3316 and 3317 of this title.

E. Notwithstanding the provisions of the Oklahoma Surplus
Property Act, the Oklahoma State Bureau of Investigation may,
pursuant to rules promulgated by the Oklahoma State Bureau of
Investigation Commission for that purpose, donate any surplus
property, as defined in Section 62.2 of this title, to any law
enforcement agency of any political subdivision of the State of
Oklahoma. The use of such donated equipment shall be limited to
valid and authorized law enforcement efforts by the receiving
agency.

F. Notwithstanding the provisions of the Oklahoma Surplus
Property Act, the Oklahoma Highway Patrol may, pursuant to rules
promulgated by the Director of the Office of Management and
Enterprise Services, donate surplus Oklahoma Highway Patrol vehicles
driven over ninety thousand (90,000) miles to any law enforcement
agency of any political subdivision of the State of Oklahoma in a
county with a population of no more than one hundred thousand
(100,000) residents. The use of such donated vehicles shall be

ENR. S. B. NO. 2184 Page 389
limited to valid and authorized law enforcement efforts by the
receiving agency.

SECTION 141. REPEALER 74 O.S. 2021, Section 62.3, as
amended by Section 6, Chapter 199, O.S.L. 2025 (74 O.S. Supp. 2025,
Section 62.3), is hereby repealed.

SECTION 142. REPEALER 74 O.S. 2021, Section 85.58A, as
amended by Section 4, Chapter 245, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 85.58A), is hereby repealed.

SECTION 143. AMENDATORY 74 O.S. 2021, Section 902, as
last amended by Section 1, Chapter 139, O.S.L. 2024 (74 O.S. Supp.
2025, Section 902), is amended to read as follows:

Section 902. As used in Section 901 et seq. of this title:

(1) “System” means the Oklahoma Public Employees Retirement
System as established by Section 901 et seq. of this title and as it
may hereafter be amended;

(2) “Accumulated contributions” means the sum of all
contributions by a member to the System which shall be credited to
the member’s account;

(3) “Act” means Sections 901 to 932, inclusive, of this title;

(4) “Actuarial equivalent” means a deferred income benefit of
equal value to the accumulated deposits or benefits when computed
upon the basis of the actuarial tables in use by the System;

(5) “Actuarial tables” means the actuarial tables approved and
in use by the Board at any given time;

(6) “Actuary” means the actuary or firm of actuaries employed
by the Board at any given time;

(7) “Beneficiary” means any person named by a member to receive
any benefits as provided for by Section 901 et seq. of this title.
If there is no beneficiary living at time of member employee’s
death, the member’s estate shall be the beneficiary;

ENR. S. B. NO. 2184 Page 390
(8) “Board” means the Oklahoma Public Employees Retirement
System Board of Trustees;

(9) “Compensation” means all salary and wages, as defined by
the Board of Trustees, including amounts deferred under deferred
compensation agreements entered into between a member and a
participating employer. Compensation shall not mean payment for
overtime, payable to a member of the System for personal services
performed for a participating employer, compensation or
reimbursement for traveling, moving expenses, or any compensation in
excess of the maximum compensation level, provided:

(a) For compensation for service prior to January 1, 1988,
the maximum compensation level shall be Twenty-five
Thousand Dollars ($25,000.00) per annum.

For compensation for service on or after January 1,
1988, through June 30, 1994, the maximum compensation
level shall be Forty Thousand Dollars ($40,000.00) per
annum.

For compensation for service on or after July 1, 1994,
through June 30, 1995, the maximum compensation level
shall be Fifty Thousand Dollars ($50,000.00) per
annum; for compensation for service on or after July
1, 1995, through June 30, 1996, the maximum
compensation level shall be Sixty Thousand Dollars
($60,000.00) per annum; for compensation for service
on or after July 1, 1996, through June 30, 1997, the
maximum compensation level shall be Seventy Thousand
Dollars ($70,000.00) per annum; and for compensation
for service on or after July 1, 1997, through June 30,
1998, the maximum compensation level shall be Eighty
Thousand Dollars ($80,000.00) per annum. For
compensation for services on or after July 1, 1998,
there shall be no maximum compensation level for
retirement purposes.

(b) Compensation for retirement purposes shall include any
amount of elective salary reduction under Section 457
of the Internal Revenue Code of 1986 and any amount of

ENR. S. B. NO. 2184 Page 391
nonelective salary reduction under Section 414(h) of
the Internal Revenue Code of 1986.

(c) Notwithstanding any provision to the contrary, the
compensation taken into account for any employee in
determining the contribution or benefit accruals for
any plan year is subject to the annual compensation
limit under Section 401(a)(17) of the federal Internal
Revenue Code.

(d) Current appointed members of the Oklahoma Tax
Commission whose salary is constitutionally limited
and is less than the highest salary allowed by law for
his or her position shall be allowed, within ninety
(90) days from March 21, 2001, to make an election to
use the highest salary allowed by law for the position
to which the member was appointed for the purposes of
making contributions and determination of retirement
benefits. Such election shall be irrevocable and in
writing. Reappointment to the same office shall not
permit a new election. Members appointed to the
Oklahoma Tax Commission after March 21, 2001, shall
make such election, pursuant to this subparagraph,
within ninety (90) days of taking office;

(10) “Credited service” means the sum of participating service,
prior service and elected service;

(11) “Dependent” means a parent, child, or spouse of a member
who is dependent upon the member for at least one-half (1/2) of the
member’s support;

(12) “Effective date” means the date upon which the System
becomes effective by operation of law;

(13) “Eligible employer” means the state and any county, county
hospital, city or town, conservation districts, circuit engineering
districts and any public or private trust in which a county, city or
town participates and is the primary beneficiary, whose employees
are covered by Social Security and are not covered by or eligible
for another retirement plan authorized under the laws of this state
which is in operation on the initial entry date. Emergency medical

ENR. S. B. NO. 2184 Page 392
service districts may join the System upon proper application to the
Board. Provided, affiliation by a county hospital shall be in the
form of a resolution adopted by the board of control.

(a) If a class or several classes of employees of any
above-defined employers are covered by Social Security
and are not covered by or eligible for and will not
become eligible for another retirement plan authorized
under the laws of this state, which is in operation on
the effective date, such employer shall be deemed an
eligible employer, but only with respect to that class
or those classes of employees as defined in this
section.

(b) A class or several classes of employees who are
covered by Social Security and are not covered by or
eligible for and will not become eligible for another
retirement plan authorized under the laws of this
state, which is in operation on the effective date,
and when the qualifications for employment in such
class or classes are set by state law; and when such
class or classes of employees are employed by a county
or municipal government pursuant to such
qualifications; and when the services provided by such
employees are of such nature that they qualify for
matching by or contributions from state or federal
funds administered by an agency of state government
which qualifies as a participating employer, then the
agency of state government administering the state or
federal funds shall be deemed an eligible employer,
but only with respect to that class or those classes
of employees as defined in this subsection; provided,
that the required contributions to the retirement plan
may be withheld from the contributions of state or
federal funds administered by the state agency and
transmitted to the System on the same basis as the
employee and employer contributions are transmitted
for the direct employees of the state agency. The
retirement or eligibility for retirement under the
provisions of law providing pensions for service as a
volunteer firefighter shall not render any person
ineligible for participation in the benefits provided

ENR. S. B. NO. 2184 Page 393
for in Section 901 et seq. of this title. An employee
of any public or private trust in which a county, city
or town participates and is the primary beneficiary
shall be deemed to be an eligible employee for the
purpose of Section 901 et seq. of this title only.

(c) All employees of the George Nigh Rehabilitation
Institute who elected to retain membership in the
System, pursuant to Section 913.7 of this title, shall
continue to be eligible employees for the purposes of
Section 901 et seq. of this title. The George Nigh
Rehabilitation Institute shall be considered a
participating employer only for such employees.

(d) All employees of CompSource Mutual Insurance Company
who retain membership in the Oklahoma Public Employees
Retirement System pursuant to Section 913.9 of this
title shall continue to be eligible employees for the
purposes of the Oklahoma Public Employees Retirement
System. CompSource Mutual Insurance Company shall be
considered a participating employer only for such
employees.

(e) All employees of a successor organization, as defined
by Section 5-60.12 of Title 2 of the Oklahoma
Statutes, who retain membership in the Oklahoma Public
Employees Retirement System pursuant to Section 5-
60.35 of Title 2 of the Oklahoma Statutes shall
continue to be eligible employees for the purposes of
the Oklahoma Public Employees Retirement System. A
successor organization shall be considered a
participating employer only for such employees.

(f) A participating employer of the Teachers’ Retirement
System of Oklahoma, who has one or more employees who
have made an election pursuant to enabling legislation
to retain membership in the System as a result of
change in administration, shall be considered a
participating employer of the Oklahoma Public
Employees Retirement System only for such employees;

ENR. S. B. NO. 2184 Page 394
(14) “Employee” means any officer or employee of a
participating employer, whose employment is not seasonal or
temporary and whose employment requires at least one thousand
(1,000) hours of work per year and whose salary or wage is equal to
the hourly rate of the monthly minimum wage for state employees.
For those eligible employers outlined in Section 910 of this title,
the rate shall be equal to the hourly rate of the monthly minimum
wage for that employer. Each employer, whose minimum wage is less
than the state’s minimum wage, shall inform the System of the
minimum wage for that employer. This notification shall be by
resolution of the governing body.

(a) Any employee of the county extension agents who is not
currently participating in the Teachers’ Retirement
System of Oklahoma shall be a member of this System.

(b) Eligibility shall not include any employee who is a
contributing member of the United States Civil Service
Retirement System.

(c) It shall be mandatory for an officer, appointee or
employee of the office of district attorney to become
a member of this System if he or she is not currently
participating in a county retirement system. Provided
further, that if an officer, appointee or employee of
the office of district attorney is currently
participating in such county retirement system, he or
she is ineligible for this System as long as he or she
is eligible for such county retirement system. Any
eligible officer, appointee or employee of the office
of district attorney shall be given credit for prior
service as defined in this section. The provisions
outlined in Section 917 of this title shall apply to
those employees who have previously withdrawn their
contributions.

(d) Eligibility shall also not include any officer or
employee of the Oklahoma Employment Security
Commission, except for those officers and employees of
the Commission electing to transfer to this System
pursuant to the provisions of Section 910.1 of this
title or any other class of officers or employees

ENR. S. B. NO. 2184 Page 395
specifically exempted by the laws of this state,
unless there be a consolidation as provided by Section
912 of this title. Employees of the Oklahoma
Employment Security Commission who are ineligible for
enrollment in the Oklahoma Employment Security
Commission Retirement Plan, that was in effect on
January 1, 1964, shall become members of this System.

(e) Any employee employed by the Legislative Service
Bureau, Senate or House of Representatives for the
full duration of a regular legislative session shall
be eligible for membership in the System regardless of
classification as a temporary employee and may
participate in the System during the regular
legislative session at the option of the employee.
For purposes of this subparagraph, the determination
of whether an employee is employed for the full
duration of a regular legislative session shall be
made by the Legislative Service Bureau if such
employee is employed by the Legislative Service
Bureau, the Senate if such employee is employed by the
Senate, or by the House of Representatives if such
employee is employed by the House of Representatives.
Each regular legislative session during which the
legislative employee or an employee of the Legislative
Service Bureau participates full time shall be counted
as six (6) months of full-time participating service.

(i) Except as otherwise provided by this
subparagraph, once a temporary session employee
makes a choice to participate or not, the choice
shall be binding for all future legislative
sessions during which the employee is employed.

(ii) Notwithstanding the provisions of division (i) of
this subparagraph, any employee, who is eligible
for membership in the System because of the
provisions of this subparagraph and who was
employed by the Senate or House of
Representatives after January 1, 1989, may file
an election, in a manner specified by the Board,

ENR. S. B. NO. 2184 Page 396
to participate as a member of the System prior to
September 1, 1989.

(iii) Notwithstanding the provisions of division (i) of
this subparagraph, a temporary legislative
session employee who elected to become a member
of the System may withdraw from the System
effective the day such employee elected to
participate in the System upon written request to
the Board. Any such request must be received by
the Board prior to October 1, 1990. All employee
contributions made by the temporary legislative
session employee shall be returned to the
employee without interest within four (4) months
of receipt of the written request.

(iv) A member of the System who did not initially
elect to participate as a member of the System
pursuant to this subparagraph shall be able to
acquire service performed as a temporary
legislative session employee for periods of
service performed prior to the date upon which
the person became a member of the System if:

a. the member files an election with the System
not later than December 31, 2000, to
purchase the prior service; and

b. the member makes payment to the System of
the actuarial cost of the service credit
pursuant to subsection A of Section 913.5 of
this title. The provisions of Section 913.5
of this title shall be applicable to the
purchase of the service credit, including
the provisions for determining service
credit in the event of incomplete payment
due to cessation of payments, death,
termination of employment or retirement, but
the payment may extend for a period not to
exceed ninety-six (96) months;

ENR. S. B. NO. 2184 Page 397
(15) “Entry date” means the date on which an eligible employer
joins the System. The first entry date pursuant to Section 901 et
seq. of this title shall be January 1, 1964;

(16) “Executive Director” means the managing officer of the
System employed by the Board under Section 901 et seq. of this
title;

(17) “Federal Internal Revenue Code” means the federal Internal
Revenue Code of 1954 or 1986, as amended and as applicable to a
governmental plan as in effect on July 1, 1999;

(18) “Final average compensation” means the average annual
compensation, including amounts deferred under deferred compensation
agreements entered into between a member and a participating
employer, up to, but not exceeding the maximum compensation levels
as provided in paragraph (9) of this section received during the
highest three (3) of the last ten (10) years of participating
service immediately preceding retirement or termination of
employment and with respect to members whose first participating
service occurs on or after July 1, 2013, the compensation received
during the highest five (5) of the last ten (10) years of
participating service immediately preceding retirement or
termination of employment. Provided, no member shall retire with a
final average compensation unless the member has made the required
contributions on such compensation, as defined by the Board of
Trustees;

(19) “Fiscal year” means the period commencing July 1 of any
year and ending June 30 of the next year. The fiscal year is the
plan year for purposes of the federal Internal Revenue Code;
however, the calendar year is the limitation year for purposes of
Section 415 of the federal Internal Revenue Code;

(20) “Fund” means the Oklahoma Public Employees Retirement Fund
as created by Section 901 et seq. of this title;

(21) “Leave of absence” means a period of absence from
employment without pay, authorized and approved by the employer and
acknowledged to the Board, and which after the effective date does
not exceed two (2) years;

ENR. S. B. NO. 2184 Page 398
(22) “Member” means an eligible employee or elected official
who is in the System and is making the required employee or elected
official contributions, or any former employee or elected official
who shall have made the required contributions to the System and
shall have not received a refund or withdrawal;

(23) “Military service” means service in the Armed Forces of
the United States by an honorably discharged person during the
following time periods, as reflected on such person’s Defense
Department Form 214, not to exceed five (5) years for combined
participating and/or prior service, as follows:

(a) during the following periods, including the beginning
and ending dates, and only for the periods served,
from:

(i) April 6, 1917, to November 11, 1918, commonly
referred to as World War I,

(ii) September 16, 1940, to December 7, 1941, as a
member of the 45th Division,

(iii) December 7, 1941, to December 31, 1946, commonly
referred to as World War II,

(iv) June 27, 1950, to January 31, 1955, commonly
referred to as the Korean Conflict or the Korean
War,

(v) February 28, 1961, to May 7, 1975, commonly
referred to as the Vietnam era, except that:

a. for the period from February 28, 1961, to
August 4, 1964, military service shall only
include service in the Republic of Vietnam
during that period, and

b. for purposes of determining eligibility for
education and training benefits, such period
shall end on December 31, 1976, or

ENR. S. B. NO. 2184 Page 399
(vi) August 1, 1990, to December 31, 1991, commonly
referred to as the Gulf War, the Persian Gulf
War, or Operation Desert Storm, but excluding any
person who served on active duty for training
only, unless discharged from such active duty for
a service-connected disability;

(b) during a period of war or combat military operation
other than a conflict, war or era listed in
subparagraph (a) of this paragraph, beginning on the
date of Congressional authorization, Congressional
resolution, or Executive Order of the President of the
United States, for the use of the Armed Forces of the
United States in a war or combat military operation,
if such war or combat military operation lasted for a
period of ninety (90) days or more, for a person who
served, and only for the period served, in the area of
responsibility of the war or combat military
operation, but excluding a person who served on active
duty for training only, unless discharged from such
active duty for a service-connected disability, and
provided that the burden of proof of military service
during this period shall be with the member, who must
present appropriate documentation establishing such
service.

An eligible member under this paragraph shall include only those
persons who shall have served during the times or in the areas
prescribed in this paragraph, and only if such person provides
appropriate documentation in such time and manner as required by the
System to establish such military service prescribed in this
paragraph, or for service pursuant to subdivision a of division (v)
of subparagraph (a) of this paragraph those persons who were awarded
service medals, as authorized by the United States Department of
Defense as reflected in the veteran’s Defense Department Form 214,
related to the Vietnam Conflict for service prior to August 5, 1964;

(24) “Normal retirement date” means the date on which a member
may retire with full retirement benefits as provided in Section 901
et seq. of this title, such date being whichever occurs first:

ENR. S. B. NO. 2184 Page 400
(a) the first day of the month coinciding with or
following a member’s:

(1) sixty-second birthday with respect to members
whose first participating service occurs prior to
November 1, 2011, or

(2) sixty-fifth birthday with respect to members
whose first participating service occurs on or
after November 1, 2011, or with respect to
members whose first participating service occurs
on or after November 1, 2011, who reach a minimum
age of sixty (60) years and who also reach a
normal retirement date pursuant to subparagraph c
of this paragraph,

(b) for any person who initially became a member prior to
July 1, 1992, and who does not reach a normal
retirement date pursuant to division (1) of
subparagraph (a) of this paragraph, the first day of
the month coinciding with or following the date at
which the sum of a member’s age and number of years of
credited service total eighty (80); such a normal
retirement date will also apply to any person who
became a member of the sending system as defined in
Section 901 et seq. of this title, prior to July 1,
1992, regardless of whether there were breaks in
service after July 1, 1992,

(c) for any person who became a member after June 30,
1992, but prior to November 1, 2011, and who does not
reach a normal retirement date pursuant to division
(1) of subparagraph (a) of this paragraph, the first
day of the month coinciding with or following the date
at which the sum of a member’s age and number of years
of credited service total ninety (90),

(d) in addition to subparagraphs (a), (b) and (c) of this
paragraph, the first day of the month coinciding with
or following a member’s completion of at least twenty
(20) years of full-time-equivalent employment as:

ENR. S. B. NO. 2184 Page 401
(i) a correctional or probation and parole officer
with the Department of Corrections and at the
time of retirement, the member was a correctional
or probation and parole officer with the
Department of Corrections,

(ii) a correctional officer, probation and parole
officer or fugitive apprehension agent with the
Department of Corrections who is in such position
on June 30, 2004, or who is hired after June 30,
2004, and who receives a promotion or change in
job classification after June 30, 2004, to
another position in the Department of
Corrections, so long as such officer or agent has
at least five (5) years of service as a
correctional officer, probation and parole
officer or fugitive apprehension agent with the
Department, has twenty (20) years of full-time-
equivalent employment with the Department and was
employed by the Department at the time of
retirement,

(iii) a firefighter with the Military Department of the
State of Oklahoma either employed for the first
time on or after July 1, 2002, or who was
employed prior to July 1, 2002, in such position
and who makes the election authorized by division
(2) of subparagraph b of paragraph (9) of
subsection A of Section 915 of this title and at
the time of retirement, the member was a
firefighter with the Military Department of the
State of Oklahoma, and such member has at least
twenty (20) years of credited service upon which
the two and one-half percent (2 1/2%) multiplier
will be used in calculating the retirement
benefit,

(iv) a public safety officer employed by the Grand
River Dam Authority for the first time on or
after July 1, 2016,

ENR. S. B. NO. 2184 Page 402
(v) a deputy sheriff or jailer employed by any county
that is a participating employer in the System
for the first time as a deputy sheriff or jailer
on or after November 1, 2020, or

(vi) licensed emergency medical personnel, as defined
pursuant to Section 1-2503 of Title 63 of the
Oklahoma Statutes, holding a license issued by
the State Department of Health pursuant to
Section 1-2505 of Title 63 of the Oklahoma
Statutes, including emergency medical responders,
emergency medical technicians, intermediate
emergency medical technicians, advanced emergency
medical technicians, and paramedics employed by
any participating employer as a licensed
emergency medical personnel for the first time on
or after the effective date of this act, or

(vii) beginning November 1, 2024, a deputy sheriff or
jailer employed by any county that is a
participating employer in the System for the
first time as a deputy sheriff or jailer before
November 1, 2020, including those who make the
election authorized by division (2) of
subparagraph b of paragraph (10) of subsection A
of Section 915 of this title, and at the time of
retirement, if the member was a deputy sheriff or
jailer employed by the participating county, and
such member has at least twenty (20) years of
credited service upon which the two and one-half
percent (2 1/2%) multiplier will be used in
calculating the retirement benefit,

(e) for those fugitive apprehension agents who retire on
or after July 1, 2002, the first day of the month
coinciding with or following a member’s completion of
at least twenty (20) years of full-time-equivalent
employment as a fugitive apprehension agent with the
Department of Corrections and at the time of
retirement, the member was a fugitive apprehension
agent with the Department of Corrections, or

ENR. S. B. NO. 2184 Page 403
(f) for any member who was continuously employed by an
entity or institution within The Oklahoma State System
of Higher Education and whose initial employment with
such entity or institution was prior to July 1, 1992,
and who without a break in service of more than thirty
(30) days became employed by an employer participating
in the Oklahoma Public Employees Retirement System,
the first day of the month coinciding with or
following the date at which the sum of the member’s
age and number of years of credited service total
eighty (80);

(25) “Participating employer” means an eligible employer who
has agreed to make contributions to the System on behalf of its
employees;

(26) “Participating service” means the period of employment
after the entry date for which credit is granted a member.
Provided, on or after the effective date of this act, military
service credit purchased under Section 913.8 of this title shall
only be considered “participating service” if such service is
immediately preceded by a period of employment with a participating
employer and followed by a return to service as an employee with the
same or another participating employer within ninety (90) days
immediately following discharge from such military service;

(27) “Prior service” means the period of employment of a member
by an eligible employer prior to the member’s entry date for which
credit is granted a member under Section 901 et seq. of this title.
Provided, on or after the effective date of this act, “prior
service” shall also include service purchased under Section 913.8 of
this title which does not meet the requirements of paragraph 26 of
this section;

(28) “Retirant” or “retiree” means a member who has retired
under the System;

(29) “Retirement benefit” means a monthly income with benefits
accruing from the first day of the month coinciding with or
following retirement and ending on the last day of the month in
which death occurs or the actuarial equivalent thereof paid in such
manner as specified by the member pursuant to Section 901 et seq. of

ENR. S. B. NO. 2184 Page 404
this title or as otherwise allowed to be paid at the discretion of
the Board;

(30) “Retirement coordinator” means the individual designated
by each participating employer through whom System transactions and
communication shall be directed;

(31) “Social Security” means the old-age survivors and
disability section of the federal Social Security Act;

(32) “Total disability” means a physical or mental disability
accepted for disability benefits by the federal Social Security
System;

(33) “Service-connected disability benefits” means military
service benefits which are for a service-connected disability rated
at twenty percent (20%) or more by the Veterans Administration or
the Armed Forces of the United States;

(34) “Elected official” means a person elected to a state
office in the legislative or executive branch of state government or
a person elected to a county office for a definite number of years
and shall include an individual who is appointed to fill the
unexpired term of an elected state official;

(35) “Elected service” means the period of service as an
elected official;

(36) “Limitation year” means the year used in applying the
limitations of Section 415 of the Internal Revenue Code of 1986,
which year shall be the calendar year; and

(37) “Public safety officers of the Grand River Dam Authority”
means those persons hired by the Grand River Dam Authority on or
after March 21, 2001, who are certified by the Council on Law
Enforcement Education and Training or an equivalent certifying
entity for law enforcement personnel training and who perform law
enforcement functions as part of their regularly assigned duties and
responsibilities on a full-time basis. With respect to any public
safety officer hired by the Grand River Dam Authority on or after
March 21, 2001, any earned benefits or credits toward retirement
benefits from previous participation within the Oklahoma Public

ENR. S. B. NO. 2184 Page 405
Employees Retirement System or the Oklahoma Law Enforcement
Retirement System shall remain within that system.

SECTION 144. REPEALER 74 O.S. 2021, Section 902, as last
amended by Section 1, Chapter 280, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 902), is hereby repealed.

SECTION 145. AMENDATORY 74 O.S. 2021, Section 915, as
amended by Section 2, Chapter 280, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 915), is amended to read as follows:

Section 915. A. (1) Except as otherwise provided in this
subsection and as provided for elected officials in Section 913.4 of
this title, any member who shall retire on or after the member’s
normal retirement date shall be entitled to receive an annual
retirement benefit equal to two percent (2%) of the member’s final
average compensation as determined pursuant to paragraph (18) of
Section 902 of this title, multiplied by the number of years of
credited service that has been credited to the member in accordance
with the provisions of Section 913 of this title other than years
credited pursuant to paragraph (2) of this subsection.

(2) Effective January 1, 2004, except as otherwise provided for
elected officials in Section 913.4 of this title and except for
those members making contributions pursuant to paragraphs (c), (d),
(e) and, (f), (g) and (h) of subsection (1) of Section 919.1 of this
title, any member who shall retire shall be entitled to receive an
annual retirement benefit equal to two and one-half percent (2 1/2%)
of the member’s final average compensation as determined pursuant to
paragraph (18) of Section 902 of this title, multiplied by the
number of full years of participating service after January 1, 2004,
that have been credited to the member in accordance with the
provisions of Section 913 of this title and only for those full
years of participating service for which contributions have been
made pursuant to paragraph (g) of subsection (1) of Section 919.1 of
this title. The two and one-half percent (2 1/2%) multiplier shall
not apply to purchased service, purchased or granted military
service or transferred service. In order to receive the two and
one-half percent (2 1/2%) multiplier in computing retirement
benefits, an active member shall make an irrevocable written
election to pay the contributions pursuant to paragraph (g) of
subsection (1) of Section 919.1 of this title. The two and one-half

ENR. S. B. NO. 2184 Page 406
percent (2 1/2%) multiplier pursuant to this paragraph shall not
apply to additional years of service credit attributed to sick leave
pursuant to paragraph 7 of subsection B of Section 913 of this title
and fractional years pursuant to subsection C of Section 913 of this
title and shall be attributable only to the participating service
credited after the election of the member.

(3) The minimum final average compensation for any person who
becomes a member of the Oklahoma Public Employees Retirement System
on or after July 1, 1995, and who had:

a. and who had twenty (20) or more years of credited
service within the System as of the member’s
retirement date shall be no less than Thirteen
Thousand Eight Hundred Dollars ($13,800.00) per annum,

b. and who had at least fifteen (15) but not more than
nineteen (19) years of credited service within the
System as of the member’s retirement date shall be no
less than Six Thousand Nine Hundred Dollars
($6,900.00) per annum,

c. and who had less than fifteen (15) years of credited
service within the System as of the member’s
retirement date shall not be eligible for any minimum
amount of final average compensation and the member’s
final average compensation shall be the final average
compensation as defined by paragraph (18) of Section
902 of this title.

(4) Provided, further, any member who has elected a vested
benefit pursuant to Section 917 of this title shall be entitled to
receive benefits as outlined in this section except the percent
factor and the member’s maximum compensation level in effect the
date the member’s employment was terminated with a participating
employer shall be applicable.

(5) Any member who is a correctional officer or a probation and
parole officer employed by the Department of Corrections at the time
of retirement and who retires on or before June 30, 2000, shall be
entitled to receive an annual retirement benefit equal to two and
one-half percent (2 1/2%) of the final average compensation of the

ENR. S. B. NO. 2184 Page 407
member not to exceed Twenty-five Thousand Dollars ($25,000.00) and
two percent (2%) of the final average salary in excess of Twenty-
five Thousand Dollars ($25,000.00) but not exceeding the maximum
compensation level as provided in paragraph (9) of Section 902 of
this title, multiplied by the number of years of service as a
correctional officer or a probation and parole officer; provided,
any years accrued prior to July 1, 1990, as a correctional officer
or a probation and parole officer by a member who is employed as a
correctional officer or a probation and parole officer on July 1,
1990, shall be calculated for retirement purposes at two and one-
quarter percent (2 1/4%) of the final average compensation of the
member not to exceed Twenty-five Thousand Dollars ($25,000.00) and
two percent (2%) of the final average salary in excess of Twenty-
five Thousand Dollars ($25,000.00) but not exceeding the maximum
compensation level as provided in paragraph (9) of Section 902 of
this title, multiplied by the number of years of such service and
any years in excess of twenty (20) years as such an officer or years
credited to the member in accordance with the provisions of Section
913 of this title shall be calculated for retirement purposes at two
percent (2%) of the final average compensation of the member
multiplied by the number of years of such service. Any person who
contributes to the System as a correctional officer or a probation
and parole officer as provided in paragraph (b) or (c) of subsection
(1) of Section 919.1 of this title, on or before June 30, 2000, but
who does not make such contributions after June 30, 2000, and who
does not qualify for normal retirement under subparagraph (c) of
paragraph (24) of Section 902 of this title shall have retirement
benefits for each year of full-time-equivalent participating service
as a correctional or a probation and parole officer after July 1,
1990, computed on two and one-half percent (2 1/2%) of the final
average compensation based upon those years as a correctional
officer or a probation and parole officer. Provided, further, any
fugitive apprehension agent shall be entitled to receive benefits as
outlined in this act Section 901 et seq. of this title for service
as a fugitive apprehension agent prior to July 1, 2002, only upon
payment to the System of the employee contributions which would have
been paid if such fugitive apprehension agent had been covered by
this section prior to the effective date of this act July 1, 2002,
plus interest of not to exceed ten percent (10%) as determined by
the Oklahoma Public Employees Retirement Board of Trustees. The
Department of Corrections may make the employee contribution and
interest payment on behalf of such member.

ENR. S. B. NO. 2184 Page 408

(6) Any member who is a correctional officer, a probation and
parole officer or a fugitive apprehension agent employed by the
Department of Corrections at the time of retirement and who retires
on or after July 1, 2002, shall be entitled to receive an annual
retirement benefit equal to two and one-half percent (2 1/2%) of the
final average compensation of the member, but not exceeding the
maximum compensation level as provided in paragraph (18) of Section
902 of this title, multiplied by the number of years of service as a
correctional officer, a probation and parole officer or a fugitive
apprehension agent, and any years in excess of twenty (20) years as
such an officer or agent, or years credited to the member in
accordance with the provisions of Section 913 of this title, shall
be calculated for retirement purposes at two percent (2%) of the
final average compensation of the member multiplied by the number of
years of such service. For purposes of this paragraph, “final
average compensation” shall be determined by computing the average
annual salary, in the manner prescribed by paragraph (18) of Section
902 of this title, for the highest three (3) years of the last ten
(10) years of participating service immediately preceding retirement
or termination of employment for all years of service performed by
such member, both for years of service performed as a correctional
officer, probation and parole officer or fugitive apprehension
agent, not in excess of twenty (20) years, and for years of service
performed in excess of twenty (20) years, whether as a correctional
officer, probation and parole officer, fugitive apprehension agent
or other position unless the computation of benefits would result in
a lower retirement benefit amount than if final average compensation
were to be computed as otherwise provided by this paragraph. “Final
average compensation” Final average compensation shall be determined
by computing the average annual salary for the highest five (5) of
the last ten (10) years of participating service immediately
preceding retirement or termination of employment, with respect to
members whose first participating service occurs on or after July 1,
2013.

(7) Any member who is a correctional officer, a probation and
parole officer or a fugitive apprehension agent who has at least
five (5) years of service as a correctional officer, a probation and
parole officer or a fugitive apprehension agent who is in such
position on June 30, 2004, or who is hired after June 30, 2004, in
such position, and who receives a promotion or change in job

ENR. S. B. NO. 2184 Page 409
classification after June 30, 2004, to another position in the
Department of Corrections, and who is employed by the Department of
Corrections at the time of retirement and who retires on or after
July 1, 2004, shall be entitled to receive an annual retirement
benefit equal to two and one-half percent (2 1/2%) of the final
average compensation of the member, but not exceeding the maximum
compensation level as provided in paragraph (18) of Section 902 of
this title, multiplied by the number of years of service with the
Department of Corrections and any years in excess of twenty (20)
years with the Department or years credited to the member in
accordance with the provisions of Section 913 of this title, shall
be calculated for retirement purposes at two percent (2%) of the
final average compensation of the member multiplied by the number of
years of such service. For purposes of this paragraph, “final
average compensation” shall be determined by computing the average
annual salary, in the manner prescribed by paragraph (18) of Section
902 of this title, for the highest three (3) years of the last ten
(10) years of participating service immediately preceding retirement
or termination of employment for all years of service performed by
such member with the Department. “Final average compensation” Final
average compensation shall be determined by computing the average
annual salary for the highest five (5) of the last ten (10) years of
participating service immediately preceding retirement or
termination of employment, with respect to members whose first
participating service occurs on or after July 1, 2013.

(8) Any person who contributed to the System as a correctional
officer, a probation and parole officer or a fugitive apprehension
agent as provided in paragraph (b) or (c) of subsection (1) of
Section 919.1 of this title, and who retires under normal retirement
or early retirement on or after January 1, 2004, under paragraph
(24) of Section 902 of this title, and any public safety officer
described by paragraph (37) of Section 902 of this title hired on or
after the effective date of this act July 1, 2016, by the Grand
River Dam Authority and who retires on or after the effective date
of this act July 1, 2016, shall have retirement benefits for each
year of full-time-equivalent participating service as a correctional
officer, a probation and parole officer or a fugitive apprehension
agent, or Grand River Dam public safety officer computed on two and
one-half percent (2 1/2%) of the final average compensation based
upon those years as a correctional officer, a probation and parole
officer, a fugitive apprehension agent or a Grand River Dam public

ENR. S. B. NO. 2184 Page 410
safety officer. For purposes of this paragraph, “final average
compensation” shall be determined by computing the average annual
salary, in the manner prescribed by paragraph (18) of Section 902 of
this title, for the highest three (3) years of the last ten (10)
years of participating service immediately preceding retirement or
termination of employment for all years of service performed by such
member, both for years of service performed as a correctional
officer, probation and parole officer or fugitive apprehension
agent, or years of service performed as a Grand River Dam public
safety officer, not in excess of twenty (20) years, and for years of
service performed in excess of twenty (20) years, whether as a
correctional officer, probation and parole officer, fugitive
apprehension agent, Grand River Dam public safety officer, or other
position unless the computation of benefits would result in a lower
retirement benefit amount than if final average compensation were to
be computed as otherwise provided by this paragraph. “Final average
compensation” Final average compensation shall be determined by
computing the average annual salary for the highest five (5) of the
last ten (10) years of participating service immediately preceding
retirement or termination of employment, with respect to members
whose first participating service occurs on or after July 1, 2013,
or with respect to Grand River Dam public safety officers whose
first participating service occurs on or after the effective date of
this act July 1, 2016.

(9) Any member who is:

a. initially on or after July 1, 2002, employed as a
firefighter for the Oklahoma Military Department of
the State of Oklahoma and who retires on or after the
member’s normal retirement date shall be entitled to
receive an annual retirement benefit equal to two and
one-half percent (2 1/2%) of the final average
compensation of the member multiplied by the number of
years of service in such service,

b. (1) a firefighter who performs firefighting services
for the Oklahoma Military Department of the State
of Oklahoma prior to July 1, 2002, and who makes
an election in writing on a form prescribed for
this purpose by the System not later than
December 31, 2002, shall be entitled to receive a

ENR. S. B. NO. 2184 Page 411
retirement benefit based upon two and one-half
percent (2 1/2%) of the final average
compensation of the member multiplied by the
number of years of service as a firefighter with
the Oklahoma Military Department on or after July
1, 2002. The election authorized by this
subdivision shall be irrevocable once the
election is filed with the System,

(2) a firefighter who performs firefighting services
for the Oklahoma Military Department of the State
of Oklahoma prior to July 1, 2002, and who makes
the election in division (1) of this subparagraph
may also make an election in writing on a form
prescribed for this purpose by the System not
later than December 31, 2002, to receive a
retirement benefit based upon two and one-half
percent (2 1/2%) of the final average
compensation of the member multiplied by the
number of years of service as a firefighter with
the Oklahoma Military Department of the State of
Oklahoma prior to July 1, 2002. The election
authorized by this subdivision shall be
irrevocable once the election is filed with the
System. Retirement benefits shall be calculated
based upon the two and one-half percent (2 1/2%)
multiplier upon payment being made pursuant to
Section 913.5 of this title.

(10) Any person who contributes to the System as a deputy
sheriff or county jailer as provided in paragraph (f) of subsection
(1) of Section 919.1 of this title, and who was:

a. employed by a participating employer in the System
for the first time as a deputy sheriff or jailer on
or after November 1, 2020, and who retires under
normal retirement or early retirement under division
(v) of subparagraph (d) of paragraph (24) of Section
902 of this title, shall have retirement benefits for
each year of full-time-equivalent participating
service as a deputy sheriff or county jailer computed
on two and one-half percent (2 1/2%) of the final

ENR. S. B. NO. 2184 Page 412
average compensation based upon those years as a
deputy sheriff or county jailer, and any years in
excess of twenty (20) years as a deputy sheriff or
county jailer, or years credited to the member in
accordance with the provisions of Section 913 of this
title, shall be calculated for retirement purposes at
two percent (2%) of the final average compensation of
the member multiplied by the number of years of such
service, or

b. (1) employed by a participating employer in the
System for the first time as a deputy sheriff or
county jailer before November 1, 2020, and who
retires under the normal retirement or early
retirement under division (vi) of subparagraph
(d) of paragraph (24) of Section 902 of this
title, shall be entitled to receive a retirement
benefit based on two and one-half percent (2
1/2%) of the final average compensation of the
member multiplied based on the number of years of
service as a deputy sheriff or county jailer with
any county participating in the System on or
after November 1, 2024,

(2) employed by a participating employer in the
System for the first time as a deputy sheriff or
county jailer before November 1, 2020, and who
retires under the normal retirement or early
retirement under division (vi) of subparagraph
(d) of paragraph (24) of Section 902 of this
title, and who makes an election in writing not
later than July 1, 2026, on a form prescribed for
this purpose by the System, shall be entitled to
a retirement benefit based upon two and one-half
percent (2 1/2%) of the final average
compensation of the member multiplied by the
number of years of service prior to November 1,
2024, as a deputy sheriff or county jailer
employed by any county that is a participating
employer in the System. The election authorized
by this subparagraph shall be irrevocable once
the election is filed with the System.

ENR. S. B. NO. 2184 Page 413
Retirement benefits shall be calculated based
upon the two and one-half percent (2 1/2%)
multiplier upon payment being made pursuant to
Section 913.5 of this title. Any person
otherwise qualifying under this subparagraph, but
who is not employed as a deputy sheriff or county
jailer on November 1, 2024, and who is reemployed
as a deputy sheriff or county jailer with a
county that is a participating employer in the
System after November 1, 2024, shall have six (6)
months from the initial date of reemployment to
make the election authorized in this
subparagraph. The actuarial purchase of any
service credit accrued prior to November 1, 2024,
as a deputy sheriff or county jailer employed by
a county that is a participating employer in the
System as set forth in this subparagraph shall
cancel such corresponding service and shall not
be used to compute the retirement benefit under
any other provision except as provided in this
subparagraph. In no event shall the service
purchased under this subparagraph cause the
member to receive a retirement benefit for the
same service in any other plan. Any purchased
service under this subparagraph shall comply with
the applicable provisions of the Internal Revenue
Code and rules adopted by the Board of Trustees.

c. For purposes of paragraph (10), “final average
compensation” shall be determined by computing the
average annual salary, in the manner prescribed by
paragraph (18) of Section 902 of this title, both for
years of service performed as a deputy sheriff or
county jailer not in excess of twenty (20) years, and
for years of service performed in excess of twenty
(20) years, whether as a deputy sheriff or county
jailer.

(11) Any person who contributes to the System as an emergency
medical service personnel as provided in paragraph (h) of subsection
(1) of Section 919.1 of this title, and who retires under normal
retirement or early retirement under division (vii) of subparagraph

ENR. S. B. NO. 2184 Page 414
(d) of paragraph (24) of Section 902 of this title, shall have
retirement benefits for each year of full-time-equivalent
participating service as an emergency medical service personnel
computed on two and one-half percent (2 1/2%) of the final average
compensation based upon those years as an emergency medical service
personnel. Any years of full-time-equivalent participating service
in excess of twenty (20) years as an emergency medical personnel, or
years credited to the member in accordance with the provisions of
Section 913 of this title, shall be calculated for retirement
purposes at two percent (2%) of the final average compensation of
the member multiplied by the number of years of such service. For
the purposes of this paragraph, “final average compensation” shall
be determined by computing the average annual salary, in the manner
prescribed by paragraph 18 of Section 902 of this title, both for
years of service performed as an emergency medical personnel not in
excess of twenty (20) years, and for years of service performed in
excess of twenty (20) years, as an emergency medical service
personnel.

(12) Upon death of a retiree, there shall be paid to his or her
beneficiary an amount equal to the excess, if any, of his or her
accumulated contributions over the sum of all retirement benefit
payments made.

(12) (13) Such annual retirement benefits shall be paid in
equal monthly installments, except that the Board may provide for
the payment of retirement benefits which total less than Two Hundred
Forty Dollars ($240.00) a year on other than a monthly basis.

(13) (14) Pursuant to the rules established by the Board, a
retiree receiving monthly benefits from the System may authorize
warrant deductions for any products currently offered to active
state employees through the Employees Benefits Council Oklahoma
Employee Insurance and Benefits Board, provided that product is
offered to state retirees as a group and has a minimum participation
of five hundred state retirees. The System has no responsibility
for the marketing, enrolling or administration of such products, but
shall retain a processing fee of two percent (2%) of the gross
deductions for the products. Retirement benefit deductions shall be
made for membership dues for any statewide association for which
payroll deductions are authorized pursuant to subsection B of
Section 34.70 of Title 62 of the Oklahoma Statutes for retired

ENR. S. B. NO. 2184 Page 415
members of any state-supported retirement system, upon proper
authorization given by the member to the board from which the member
or beneficiary is currently receiving retirement benefits.

B. A member shall be considered disabled if such member
qualifies for the payment of Social Security disability benefits, or
the payment of benefits pursuant to the Railroad Retirement Act of
1974, Section 231 et seq. of Title 45 of the United States Code, and
shall be eligible for benefits hereunder upon proof of such
disability, provided such member is an active regularly scheduled
employee with a participating employer at the time of injury or
inception of illness or disease resulting in subsequent
certification of eligibility for Social Security disability benefits
by reason of such injury, illness or disease, providing such
disability is certified by the Social Security Administration within
one (1) year after the last date physically on the job and after
completion of at least eight (8) years of participating service or
combined prior and participating service or resulting in subsequent
certification of eligibility of disability by the Railroad
Retirement Board providing such certification is made by the
Railroad Retirement Board within one (1) year after the last date
physically on the job and after completion of at least eight (8)
years of participating service or combined prior and participating
service. The member shall submit to the Retirement System the
Social Security Award Notice or the Railroad Retirement Award Notice
certifying the date of entitlement for disability benefits, as
issued by the Social Security Administration, Department of Health
and Human Services or the Railroad Retirement Board. Disability
benefits shall become effective on the date of entitlement as
established by the Social Security Administration or the Railroad
Retirement Board, but not before the first day of the month
following removal from the payroll, whichever is later, and final
approval by the Retirement System. Benefits shall be based upon
length of service and compensation as of the date of disability,
without actuarial reduction because of commencement prior to the
normal retirement date. The only optional form of benefit payment
available for disability benefits is Option A as provided for in
Section 918 of this title. Option A must be elected in accordance
with the provisions of Section 918 of this title. Benefit payments
shall cease upon the member’s recovery from disability prior to the
normal retirement date. Future benefits, if any, shall be paid
based upon length of service and compensation as of the date of

ENR. S. B. NO. 2184 Page 416
disability. In the event that disability ceases and the member
returns to employment within the System credited service to the date
of disability shall be restored, and future benefits shall be
determined accordingly.

C. A member who incurred a disability pursuant to subsection B
of this section on or after July 1, 1999, and who has retired from
the System with an early retirement benefit pending certification
from the Social Security Administration or the Railroad Retirement
Board shall receive a retirement benefit not less than the
disability retirement benefit provided by subsection B of this
section once the System receives a Social Security Award Notice or a
Railroad Retirement Award Notice pursuant to subsection B of this
section and a completed Application for Disability Benefits
application for disability benefits. In addition, such member shall
receive the difference, if any, between the early retirement benefit
and the disability benefit from the date the Social Security
Administration or the Railroad Retirement Board establishes
disability entitlement.

D. Any actively participating member of the System on or after
July 1, 1998, except for those employees provided in subparagraph
(e) of paragraph (14) of Section 902 of this title, whose employment
is less than full-time, shall have his or her final average
compensation calculated on an annualized basis using his or her
hourly wage subject to the maximum compensation limits; provided,
however, any such member whose first participating service occurred
before July 1, 2013, and who has at least three (3) years of full-
time employment during the last ten (10) years immediately preceding
termination or retirement shall not be eligible for the
annualization provisions contained herein; and provided further, any
such member whose first participating service occurred on or after
July 1, 2013, and who has at least five (5) years of full-time
employment during the last ten (10) years immediately preceding
termination or retirement shall not be eligible for the
annualization provisions contained herein. The Board of Trustees
shall promulgate such administrative rules as are necessary to
implement the provisions of this subsection.

SECTION 146. REPEALER 74 O.S. 2021, Section 915, as
amended by Section 2, Chapter 139, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 915), is hereby repealed.

ENR. S. B. NO. 2184 Page 417

SECTION 147. AMENDATORY 74 O.S. 2021, Section 916.3, as
amended by Section 3, Chapter 280, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 916.3), is amended to read as follows:

Section 916.3. A. Notwithstanding the provisions of Sections
901 through 932 of this title, a monthly pension, as provided in
subsection B of this section, shall be paid on behalf of any member
who is a:

1. Correctional officer or probation and parole officer of the
Department of Corrections and who is killed or mortally wounded on
or after January 1, 2000, during the performance of the member’s
duties for the Department or any employee of the Department of
Corrections who is killed or mortally wounded after June 30, 2004,
during the performance of the member’s duties for the Department;

2. Deputy sheriff or county jailer first hired on or after
November 1, 2020, by any county that is a participating member in
the System, and who is killed or mortally wounded during the
performance of the member’s duties as a deputy sheriff or jailer;
and

3. Deputy sheriff or county jailer first hired before November
1, 2020, by any county that is a participating employer in the
System, and who is killed or mortally wounded during the performance
of the member’s duties for the participating county on or after
November 1, 2024; and

4. The monthly pension described in this section shall be paid
on behalf of a licensed emergency medical personnel hired by any
participating employer for the first time as a licensed emergency
medical personnel on or after November 1, 2024, and who is killed or
mortally wounded during the performance of the member’s duties as an
emergency medical personnel.

B. The monthly benefit shall be equal to:

1. Two and one-half percent (2 1/2%);

2. Multiplied by twenty (20) years of service, regardless of
the actual number of years of credited service performed by the

ENR. S. B. NO. 2184 Page 418
member prior to death, if the member had performed less than twenty
(20) years of credited service, or the actual number of years of
credited service of the member if greater than twenty (20) years;

3. Multiplied by the member’s final average compensation; and

4. Divided by 12.

C. The pension provided for in subsection A of this section
shall be paid:

1. Except as provided in subsection D of this section, to the
surviving spouse for life; or

2. If there is no surviving spouse or upon the death of the
surviving spouse:

a. to the surviving child or children of said member or
legal guardian of such child or children for such time
as such child or children are under the age of
eighteen (18) years, or

b. to the surviving child or children between the age of
eighteen (18) and twenty-two (22) years if the child
is enrolled full time in and is regularly attending a
public or private school or any institution of higher
education.

D. No surviving spouse shall receive benefits from this
section, Section 49-113 of Title 11 of the Oklahoma Statutes,
Section 50-117 of Title 11 of the Oklahoma Statutes, or Section 2-
306 of Title 47 of the Oklahoma Statutes as the surviving spouse of
more than one member of the Oklahoma Firefighters Pension and
Retirement System, the Oklahoma Police Pension and Retirement
System, the Oklahoma Law Enforcement Retirement System, or the
Oklahoma Public Employees Retirement System. The surviving spouse
of more than one member shall elect which member’s benefits he or
she will receive.

E. In addition to the pension above provided for, if said
member leaves one or more children under the age of eighteen (18)
years or under the age of twenty-two (22) years if the child is

ENR. S. B. NO. 2184 Page 419
enrolled full-time in and is regularly attending a public or private
school or any institution of higher education, Four Hundred Dollars
($400.00) a month shall be paid to the surviving spouse or to the
person having the care and custody of such children if there is no
surviving spouse or if the surviving spouse dies and until each
child reaches the age of eighteen (18) years or reaches the age of
twenty-two (22) years if the child is enrolled full-time in and is
regularly attending a public or private school or any institution of
higher education.

F. The pension benefit provided in this section shall be made
prospectively only from the effective date of this act July 1, 2000.
The benefits shall be payable beginning the later of the first day
of the month following the date that such employee was killed or
dies from a mortal wound, as provided in this section, or the
effective date of this act July 1, 2000.

G. The Board of Trustees of the Oklahoma Public Employees
Retirement System shall promulgate such rules as are necessary to
implement the provisions of this section.

SECTION 148. REPEALER 74 O.S. 2021, Section 916.3, as
amended by Section 3, Chapter 139, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 916.3), is hereby repealed.

SECTION 149. AMENDATORY 74 O.S. 2021, Section 919.1, as
amended by Section 4, Chapter 139, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 919.1), is amended to read as follows:

Section 919.1. (1) Employee contributions to the Oklahoma
Public Employees Retirement System shall be:

(a) for employees except as otherwise provided in
paragraphs (b), (c), (d), (e), (f), (g), and (h) of
this subsection: beginning July 1, 2006, and
thereafter, three and one-half percent (3.5%) of
allowable annual compensation,

(b) for correctional officers and probation and parole
officers employed by the Department of Corrections:
beginning July 1, 1998, and thereafter, and for
correctional officers or probation and parole officers

ENR. S. B. NO. 2184 Page 420
who are in such position on June 30, 2004, or who are
hired after June 30, 2004, and who receive a promotion
or change in job classification after June 30, 2004,
to another position in the Department of Corrections,
so long as such officers have at least five (5) years
of service as a correctional officer or probation and
parole officer, eight percent (8%) of allowable
compensation as provided in paragraph (9) of Section
902 of this title,

(c) for fugitive apprehension agents who are employed with
the Department of Corrections on or after July 1,
2002, and for fugitive apprehension agents who are in
such position on June 30, 2004, or who are hired after
June 30, 2004, and who receive a promotion or change
in job classification after June 30, 2004, to another
position in the Department of Corrections, so long as
such agents have at least five (5) years of service as
a fugitive apprehension agent, eight percent (8%) of
allowable compensation as provided in paragraph (9) of
Section 902 of this title,

(d) for firefighters of the Military Department of the
State of Oklahoma first employed beginning July 1,
2002, and thereafter, and such firefighters who
performed service prior to July 1, 2002, for the
Military Department of the State of Oklahoma and who
make the election authorized by division (1) of
subparagraph b of paragraph (9) of subsection A of
Section 915 of this title who perform service on or
after July 1, 2002, in such capacity, eight percent
(8%) of allowable compensation as provided in
paragraph (9) of Section 902 of this title,

(e) for all public safety officers of the Grand River Dam
Authority as defined by paragraph (37) of Section 902
of this title, eight percent (8%) of allowable
compensation as provided in paragraph (9) of Section
902 of this title,

(f) for deputy sheriffs and county jailers employed by any
county that is a participating employer in the System

ENR. S. B. NO. 2184 Page 421
for the first time as a deputy sheriff or jailer on or
after November 1, 2020, or beginning November 1, 2024,
those deputy sheriffs and county jailers employed by
any county that is a participating employer in the
System for the first time as a deputy sheriff or
county jailer before November 1, 2020, eight percent
(8%) of allowable compensation as provided in
paragraph (9) of Section 902 of this title,

(g) for licensed emergency medical personnel employed by
any participating employer as a licensed emergency
medical personnel for the first time on or after the
effective date of this act, eight percent (8%) of
allowable compensation as provided in paragraph (9) of
Section 902 of this title, and

(h) for all employees except those who make contributions
pursuant to paragraphs (b), (c), (d), (e), (f), and
(g) of this subsection who make an irrevocable written
election pursuant to paragraph (2) of subsection A of
Section 915 of this title: six and forty-one one-
hundredths percent (6.41%) of allowable annual
compensation.

The contributions required by paragraphs (b), (c), (e), (f),
(g), and (h) of this subsection shall be made by a member for not
more than twenty (20) years and thereafter shall be as provided in
paragraph (a) of this subsection.

(2) Contributions shall be deducted by each state agency by the
participating employer for such benefits as the Board is authorized
to administer as provided for by law. Employee and employer
contributions shall be remitted monthly, or as the Board may
otherwise provide, to the Executive Director for deposit in the
Oklahoma Public Employees Retirement Fund.

(3) Each participating employer shall pick up under the
provisions of Section 414(h)(2) of the Internal Revenue Code of 1986
and pay the contribution which the member is required by law to make
to the System for all compensation earned after December 31, 1988.
Although the contributions so picked up are designated as member
contributions, such contributions shall be treated as contributions

ENR. S. B. NO. 2184 Page 422
being paid by the participating employer in lieu of contributions by
the member in determining tax treatment under the Internal Revenue
Code of 1986 and such picked up contributions shall not be
includable in the gross income of the member until such amounts are
distributed or made available to the member or the beneficiary of
the member. The member, by the terms of this System, shall not have
any option to choose to receive the contributions so picked up
directly and the picked up contributions must be paid by the
participating employer to the System.

Member contributions which are picked up shall be treated in the
same manner and to the same extent as member contributions made
prior to the date on which member contributions were picked up by
the participating employer. Member contributions so picked up shall
be included in gross salary for purposes of determining benefits and
contributions under the System.

The participating employer shall pay the member contributions
from the same source of funds used in paying salary to the member,
by effecting an equal cash reduction in gross salary of the member.

(4) By September 1, 1989, the System shall refund the
accumulated employee contributions of any member who elects to
retain the member’s membership in the Teachers’ Retirement System of
Oklahoma, in accordance with Section 17-104 of Title 70 of the
Oklahoma Statutes, to such member. Upon the refund of the
accumulated employee contributions referred to in this subsection,
all benefits and rights accrued to such member are terminated.

SECTION 150. REPEALER 74 O.S. 2021, Section 919.1, as
amended by Section 4, Chapter 280, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 919.1), is hereby repealed.

SECTION 151. AMENDATORY 74 O.S. 2021, Section 1321, as
last amended by Section 29, Chapter 379, O.S.L. 2025 (74 O.S. Supp.
2025, Section 1321), is amended to read as follows:

Section 1321. A. The Oklahoma Health Care Authority shall have
the authority to determine all rates and life, dental and health
benefits for state sponsored plans. All rates shall be compiled in
a comprehensive Schedule of Benefits. The Schedule of Benefits
shall be available for inspection during regular business hours at

ENR. S. B. NO. 2184 Page 423
the Oklahoma Health Care Authority. The Authority shall have the
authority to annually adjust the rates and benefits based on claim
experience.

B. The premiums for such insurance plans offered for the next
plan year shall be established as follows:

1. For active employees and their dependents, the Authority’s
premium determination shall be made no later than the bid submission
date for health maintenance organizations set by the Oklahoma
Employees Insurance and Benefits Board, which shall be set in August
no later than the third Friday of that month; and

2. For all other covered members and dependents, the
Authority’s and the health maintenance organizations’ premium
determinations shall be no later than the fourth Friday of
September.

C. The CEO of the Authority shall review for approval all rates
and life, dental, and health benefits for the state sponsored plans
recommended by the Oklahoma Employees Insurance and Benefits Board.
If approved by the CEO of the Authority, those rates and benefits
along with the final health maintenance organizations’ rates and
benefits shall be sent to the Director of the Office of Management
and Enterprise Services for final approval.

D. The Office may approve a mid-year adjustment requested by
the Authority provided the need for an adjustment is substantiated
by an actuarial determination or more current experience rating.
The only publication or notice requirements that shall apply to the
Schedule of Benefits shall be those requirements provided in the
Oklahoma Open Meeting Act and within this section. It is the intent
of the Legislature that the benefits provided not include cosmetic
dental procedures except for certain orthodontic procedures as
adopted by the Chief Executive Officer of the Authority.

SECTION 152. REPEALER 74 O.S. 2021, Section 1321, as
amended by Section 5, Chapter 123, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 1321), is hereby repealed.

ENR. S. B. NO. 2184 Page 424
SECTION 153. AMENDATORY 75 O.S. 2021, Section 250.3, as
last amended by Section 5, Chapter 258, O.S.L. 2025 (75 O.S. Supp.
2025, Section 250.3), is amended to read as follows:

Section 250.3. As used in the Administrative Procedures Act:

1. “Administrative head” means an official or agency body
responsible pursuant to law for issuing final agency orders;

2. “Adopted” means a proposed emergency rule which has been
approved by the agency but has not been approved or disapproved by
the Governor as an emergency rule as provided by Section 253 of this
title, or a proposed permanent rule which has been approved by the
agency and not disapproved by the Governor pursuant to paragraph 6
of subsection A of Section 303 of this title, but has not been
finally approved or disapproved by the Legislature or the Governor;

3. “Agency” includes, but is not limited to, any
constitutionally or statutorily created state agency, board, bureau,
commission, office, authority, institution, public trust in which
the state is a beneficiary, interstate commission, or any
instrumentality thereof, except:

a. the Legislature or any branch, committee, or officer
thereof, and

b. the courts;

4. “Emergency rule” means a rule that is made pursuant to
Section 253 of this title;

5. “Final rule” or “finally adopted rule” means a rule other
than an emergency rule, which has not been published pursuant to
Section 255 of this title but is otherwise in compliance with the
requirements of the Administrative Procedures Act, and is:

a. approved by the Legislature pursuant to Section 308.3
of this title, provided that any such joint resolution
becomes law in accordance with Section 11 of Article
VI of the Oklahoma Constitution,

ENR. S. B. NO. 2184 Page 425
b. approved by the Governor pursuant to subsection C of
Section 308.3 of this title,

c. approved by a joint resolution pursuant to subsection
B of Section 308 of this title, provided that any such
resolution becomes law in accordance with Section 11
of Article VI of the Oklahoma Constitution, or

d. b. disapproved by a joint resolution pursuant to
subsection B of Section 308 of this title or Section
308.3 of this title, which has been vetoed by the
Governor in accordance with Section 11 of Article VI
of the Oklahoma Constitution and the veto has not been
overridden;

6. “Final agency order” means an order that includes findings
of fact and conclusions of law pursuant to Section 312 of this
title, is dispositive of an individual proceeding unless there is a
request for rehearing, reopening, or reconsideration pursuant to
Section 317 of this title, and which is subject to judicial review;

7. “Hearing examiner” means a person meeting the qualifications
specified by Article II of the Administrative Procedures Act and who
has been duly appointed by an agency to hold hearings and, as
required, render orders or proposed orders;

8. “Implementation and compliance costs” means direct costs
that are readily ascertainable based upon standard business
practices, including, but not limited to, fees, the cost to obtain a
license or registration, the cost of equipment required to be
installed or used, additional operating costs incurred, the cost of
monitoring and reporting, and any other costs to comply with the
requirements of the proposed rule;

9. “Individual proceeding” means the formal process employed by
an agency having jurisdiction by law to resolve issues of law or
fact between parties and which results in the exercise of discretion
of a judicial nature;

10. “License” includes the whole or part of any agency permit,
certificate, approval, registration, charter, or similar form of
permission required by law;

ENR. S. B. NO. 2184 Page 426

11. “Major rule” means any administrative rule, whether
emergency or permanent in nature, that will result in or is likely
to result in One Million Dollars ($1,000,000.00) or more over the
initial five-year period in implementation and compliance costs that
are reasonably expected to be incurred by or passed along to
businesses, state or local government units, and individuals as a
result of the proposed rule following the promulgation of such rule;

12. “Nonmajor rule” means any rule that is not a major rule;

13. “Office” means the Office of the Secretary of State;

14. “Order” means all or part of a formal or official decision
made by an agency including, but not limited to, final agency
orders;

15. “Party” means a person or agency named and participating,
or properly seeking and entitled by law to participate, in an
individual proceeding;

16. “Permanent rule” means a rule that is made pursuant to
Section 303 of this title;

17. “Person” means any individual, partnership, corporation,
association, governmental subdivision, or public or private
organization of any character other than an agency;

18. “Political subdivision” means a county, city, incorporated
town, or school district within this state;

19. “Promulgated” means a finally adopted rule which has been
filed and published in accordance with the provisions of the
Administrative Procedures Act, or an emergency rule or preemptive
rule which has been approved by the Governor;

20. “Rule” means any agency statement or group of related
statements of general applicability and future effect that
implements, interprets, or prescribes law or policy, or describes
the procedure or practice requirements of the agency. The term rule
includes the amendment or revocation of an effective rule but does
not include:

ENR. S. B. NO. 2184 Page 427

a. the issuance, renewal, denial, suspension or
revocation or other sanction of an individual specific
license,

b. the approval, disapproval, or prescription of rates.
For purposes of this subparagraph, the term “rates”
shall not include fees or charges fixed by an agency
for services provided by that agency including, but
not limited to, fees charged for licensing,
permitting, inspections, or publications,

c. statements and memoranda concerning only the internal
management of an agency and not affecting private
rights or procedures available to the public,

d. declaratory rulings issued pursuant to Section 307 of
this title,

e. orders by an agency, or

f. press releases or “agency news releases”, provided
such releases are not for the purpose of interpreting,
implementing, or prescribing law or agency policy;

21. “Rulemaking” means the process employed by an agency for
the formulation of a rule;

22. “Secretary” means the Secretary of State; and

23. “Small business” means a for-profit enterprise consisting
of fifty or fewer full-time or part-time employees; and

24. “Technical legal defect” means an error that would
otherwise invalidate an action by a court of law.

SECTION 154. REPEALER 75 O.S. 2021, Section 250.3, as
last amended by Section 1, Chapter 420, O.S.L. 2025 (75 O.S. Supp.
2025, Section 250.3), is hereby repealed.

ENR. S. B. NO. 2184 Page 428
SECTION 155. AMENDATORY 75 O.S. 2021, Section 303, as
amended by Section 7, Chapter 258, O.S.L. 2025 (75 O.S. Supp. 2025,
Section 303), is amended to read as follows:

Section 303. A. Prior to the adoption of any rule or amendment
or revocation of a rule, the agency shall:

1. Cause notice of any intended action to be published in “The
Oklahoma Register” pursuant to subsection B of this section;

2. For at least thirty (30) days after publication of the
notice of the intended rulemaking action, afford a comment period
for all interested persons to submit data, views, or arguments,
orally or in writing. The agency shall consider fully all written
and oral submissions respecting the proposed rule;

3. Hold a hearing, if required, as provided by subsection C of
this section;

4. Consider the effect its intended action may have on the
various types of business and governmental entities. Except where
such modification or variance is prohibited by statute or
constitutional constraints, if an agency finds that its actions may
adversely affect any such entity, the agency may modify its actions
to exclude that type of entity, or may “tier” its actions to allow
rules, penalties, fines, or reporting procedures and forms to vary
according to the size of a business or governmental entity or its
ability to comply or both. For business entities, the agency shall
include a description of the probable quantitative and qualitative
impact of the proposed rule, economic or otherwise, and use
quantifiable data to the extent possible, taking into account both
short-term and long-term consequences;

5. Consider the effect its intended action may have on the
various types of consumer groups. If an agency finds that its
actions may adversely affect such groups, the agency may modify its
actions to exclude that type of activity; and

6. When an agency provides notice pursuant to paragraph 1 of
this subsection, the agency shall provide one electronic copy of the
complete text of the proposed rule, amendment or revocation and a
copy of the notice to the Governor and to the appropriate cabinet

ENR. S. B. NO. 2184 Page 429
secretary. No agency may shall adopt any proposed rule, amendment
or revocation if unless, within thirty (30) days from providing
notice to the Governor and the appropriate cabinet secretary, the
agency receives express written disapproval approval from the
Governor or the cabinet secretary. If the Governor or the cabinet
secretary disapproves a rule, the affected agency shall be notified
in writing of the reasons for disapproval. If, after thirty (30)
days of providing the notice to the Governor and the cabinet
secretary, the agency has not received an express written
disapproval approval, the agency may shall not proceed with the
rulemaking process.

B. The notice required by paragraph 1 of subsection A of this
section shall include, but not be limited to:

1. In simple language, a brief summary of the rule;

2. The proposed action being taken;

3. The circumstances which created the need for the rule;

4. The specific legal authority, including statutory citations,
authorizing the proposed rule;

5. The intended effect of the rule;

6. If the agency determines that the rule affects business
entities, a request that such entities provide the agency, within
the comment period, in dollar amounts if possible, the increase in
the level of direct costs such as fees, and indirect costs such as
reporting, recordkeeping, equipment, construction, labor,
professional services, revenue loss, or other costs expected to be
incurred by a particular entity due to compliance with the proposed
rule;

7. The time when, the place where, and the manner in which
interested persons may present their views thereon pursuant to
paragraph 3 of subsection A of this section;

8. Whether or not the agency intends to issue a rule impact
statement according to subsection D of this section and where copies
of such impact statement may be obtained for review by the public;

ENR. S. B. NO. 2184 Page 430

9. The time when, the place where, and the manner in which
persons may demand a hearing on the proposed rule if the notice does
not already provide for a hearing. If the notice provides for a
hearing, the time and place of the hearing shall be specified in the
notice; and

10. Where copies of the proposed rules may be obtained for
review by the public. An agency may charge persons for the actual
cost of mailing a copy of the proposed rules to such persons.

The number of copies of such notice as specified by the
Secretary of State shall be submitted to the Secretary of State who
shall publish the notice in “The Oklahoma Register” pursuant to the
provisions of Section 255 of this title.

Prior to or within three (3) days after publication of the
notice in “The Oklahoma Register”, the agency shall cause a copy of
the notice of the proposed rule adoption and the rule impact
statement, if available, to be mailed to all persons who have made a
timely request of the agency for advance notice of its rulemaking
proceedings. Provided, in lieu of mailing copies, an agency may
electronically notify interested persons that a copy of the proposed
rule and the rule impact statement, if available, may be viewed on
the agency’s website. If an agency posts a copy of the proposed
rule and rule impact statement on its website, the agency shall not
charge persons for the cost of downloading or printing the proposed
rule or impact statement. Each agency shall maintain a listing of
persons or entities requesting such notice.

C. 1. If the published notice does not already provide for a
hearing, an agency shall schedule a hearing on a proposed rule if,
within thirty (30) days after the published notice of the proposed
rule adoption, a written request for a hearing is submitted by:

a. at least ten persons,

b. a political subdivision,

c. an agency, or

ENR. S. B. NO. 2184 Page 431
d. an association having not less than twenty-five
members.

At that hearing persons may present oral argument, data, and
views on the proposed rule.

2. A hearing on a proposed rule may not be held earlier than
thirty (30) days after notice of the hearing is published pursuant
to subsection B of this section.

3. The provisions of this subsection shall not be construed to
prevent an agency from holding a hearing or hearings on the proposed
rule although not required by the provisions of this subsection;
provided, that notice of such hearing shall be published in “The
Oklahoma Register” at least thirty (30) days prior to such hearing.

D. 1. Except as otherwise provided in this subsection, an
agency shall issue a rule impact statement of a proposed rule prior
to or within fifteen (15) days after the date of publication of the
notice of proposed rule adoption. The rule impact statement may be
modified after any hearing or comment period afforded pursuant to
the provisions of this section.

2. The agency shall consult with counties, municipalities, and
school boards, as necessary, when preparing the rule impact
statement of a proposed rule which increases or decreases the
revenue of counties, cities, or school districts, or imposes
functions or responsibilities on such entities which may increase
the expenditures or fiscal liability of the entity. The agency
shall consult and solicit information from businesses, business
associations, local government units, state agencies, or members of
the public that may be affected by the proposed rule or that may
provide relevant information to the agency.

3. Except as otherwise provided in this subsection, the rule
impact statement shall include, but not be limited to:

a. a statement of the need for the rule and legal basis
supporting it,

b. a classification of the rule as major or nonmajor,
with a justification for the classification, including

ENR. S. B. NO. 2184 Page 432
an estimate of the total annual implementation and
compliance costs that are reasonably expected to be
incurred by or passed along to businesses, state or
local government units, or individuals and a
determination of whether those costs will exceed One
Million Dollars ($1,000,000.00) over the initial five-
year period following the promulgation of the proposed
rule. Provided, if the costs exceed One Million
Dollars ($1,000,000.00), the agency shall classify the
rule as a major rule,

c. a description of the purpose of the proposed rule,
including a determination of whether the proposed rule
is mandated by federal law, or as a requirement for
participation in or implementation of a federally
subsidized or assisted program, and whether the
proposed rule exceeds the requirements of the
applicable federal law,

d. a description of the classes of persons who most
likely will be affected by the proposed rule,
including classes that will bear the costs of the
proposed rule, and any information on cost impacts
received by the agency from any private or public
entities,

e. a description of the classes of persons who will
benefit from the proposed rule,

f. a comprehensive analysis of the rule’s economic
impact, including any anticipated impacts on the full-
time-employee count of the agency, any costs or
benefits, and a detailed quantification of
implementation and compliance costs on the affected
businesses, business sectors, public utility
ratepayers, individuals, state or local government
units, and on the state economy as a whole. The
analysis shall include a listing of all fee changes
and, whenever possible, a separate justification for
each fee change,

ENR. S. B. NO. 2184 Page 433
g. a detailed explanation of the methodology and
assumptions used to determine the economic impact,
including the dollar amounts calculated,

h. a determination of whether implementation of the
proposed rule will have an economic impact on any
political subdivisions or require their cooperation in
implementing or enforcing the rule,

i. a determination of whether implementation of the
proposed rule may have an adverse economic effect on
small business as provided by the Oklahoma Small
Business Regulatory Flexibility Act,

j. any measures taken by the agency to minimize the cost
and impact of the proposed rule on business and
economic development in this state, local government
units of this state, and individuals,

k. a determination of the effect of the proposed rule on
the public health, safety, and environment and, if the
proposed rule is designed to reduce significant risks
to the public health, safety, and environment, an
explanation of the nature of the risk and to what
extent the proposed rule will reduce the risk,

l. a determination of any detrimental effect on the
public health, safety, and environment if the proposed
rule is not implemented, and

m. the date the rule impact statement was prepared and,
if modified, the date modified,

n. an analysis of alternatives to adopting the rule,

o. estimates of the amount of time that would be spent by
state employees to develop the rule and of the amount
of other resources that would be utilized to develop
the rule, and

p. a summary and preliminary comparison of any existing
or proposed federal regulations that are intended to

ENR. S. B. NO. 2184 Page 434
address activities to be regulated by the proposed
rule.

4. To the extent an agency for good cause finds the preparation
of a rule impact statement or the specified contents thereof are
unnecessary or contrary to the public interest in the process of
adopting a nonmajor rule, the agency may request the Governor to
waive such requirement. Such request shall be in writing and shall
state the agency’s findings and the justification for such findings.
Upon request by an agency, the Governor may also waive the rule
impact statement requirements for a nonmajor rule if the agency is
required to implement a statute or federal requirement that does not
require an agency to interpret or describe the requirements, such as
federally mandated provisions which afford the agency no discretion
to consider less restrictive alternatives. If the Governor fails to
waive such requirement, in writing, prior to publication of the
notice of the intended rulemaking action, the rule impact statement
shall be completed. The determination to waive the rule impact
statement shall not be subject to judicial review.

E. Upon completing the requirements of this section, an agency
may adopt a proposed rule. No rule is valid unless adopted in
substantial compliance with the provisions of this section.

SECTION 156. REPEALER 75 O.S. 2021, Section 303, as
amended by Section 1, Chapter 267, O.S.L. 2025 (75 O.S. Supp. 2025,
Section 303), is hereby repealed.

SECTION 157. AMENDATORY 75 O.S. 2021, Section 308, as
last amended by Section 8, Chapter 258, O.S.L. 2025 (75 O.S. Supp.
2025, Section 308), is amended to read as follows:

Section 308. A. Upon receipt of any proposed permanent rules,
the Speaker of the House of Representatives and the President Pro
Tempore of the Senate shall assign such rules to the appropriate
committees of each house of the Legislature for review. Except as
otherwise provided by this section:

1. If such rules are received on or before February 1, the
Legislature shall have until the last day of the regular legislative
session of that year to review such rules; and

ENR. S. B. NO. 2184 Page 435
2. If such rules are received after the date established
pursuant to paragraph 1 of this subsection, the Legislature shall
have until the last day of the regular legislative session of the
next year to act on such rules.

B. By the adoption of joint resolutions during the review
period specified in subsection A of this section, the Legislature
may disapprove or approve any rule and disapprove all or part of a
rule or rules. Any rules not acted upon by the adoption of a joint
resolution shall be deemed disapproved.

C. Unless otherwise authorized by the Legislature, whenever a
rule is disapproved as provided in subsection B of this section, the
agency adopting such rules shall not have authority to resubmit an
identical rule, except during the first sixty (60) calendar days of
the next regular legislative session. Any effective emergency rule
which would have been superseded by a disapproved permanent rule
shall be deemed null and void on the date the Legislature
disapproves the permanent rule. Rules may be disapproved in part or
in whole by the Legislature. Upon enactment of any joint resolution
disapproving a rule, the agency shall file notice of such
legislative disapproval with the Secretary of State for publication
in “The Oklahoma Register”.

D. Unless otherwise provided by specific vote of the
Legislature, joint resolutions introduced for purposes of
disapproving or approving a rule or the omnibus joint resolution
shall not be subject to regular legislative cutoff dates, shall be
limited to such provisions as may be necessary for disapproval or
approval of a rule, and any such other direction or mandate
regarding the rule deemed necessary by the Legislature. The
resolution shall contain no other provisions.

E. A proposed permanent rule shall be deemed finally adopted
if:

1. Approved by the Legislature pursuant to Section 308.3 of
this title, provided that any such joint resolution becomes law in
accordance with Section 11 of Article VI of the Oklahoma
Constitution;

ENR. S. B. NO. 2184 Page 436
2. Approved by a joint resolution pursuant to subsection B of
this section, provided that any such resolution becomes law in
accordance with Section 11 of Article VI of the Oklahoma
Constitution; or

3. 2. Disapproved by a joint resolution pursuant to subsection
B of this section or Section 308.3 of this title which has been
vetoed by the Governor in accordance with Section 11 of Article VI
of the Oklahoma Constitution and the veto has not been overridden.

Provided, major rules shall be addressed in one or more joint
resolutions only addressing major rules, regardless of if the joint
resolution is to approve or disapprove such rules.

F. Prior to final adoption of a rule, an agency may withdraw a
rule from legislative review. Notice of such withdrawal shall be
given to the Governor, the Speaker of the House of Representatives,
the President Pro Tempore of the Senate, and to the Secretary of
State for publication in “The Oklahoma Register”.

G. An agency may promulgate an emergency rule only pursuant to
Section 253 of this title.

H. Any rights, privileges, or interests gained by any person by
operation of an emergency rule shall not be affected by reason of
any subsequent disapproval or rejection of such rule by either house
of the Legislature.

SECTION 158. REPEALER 75 O.S. 2021, Section 308, as last
amended by Section 2, Chapter 420, O.S.L. 2025 (75 O.S. Supp. 2025,
Section 308), is hereby repealed.

SECTION 159. AMENDATORY 85A O.S. 2021, Section 2, as
amended by Section 1, Chapter 135, O.S.L. 2025 (85A O.S. Supp. 2025,
Section 2), is amended to read as follows:

Section 2. As used in the Administrative Workers’ Compensation
Act:

1. “Actually dependent” means a surviving spouse, a child or
any other person who receives one-half (1/2) or more of his or her
support from the employee;

ENR. S. B. NO. 2184 Page 437

2. “Carrier” means any stock company, mutual company, or
reciprocal or interinsurance exchange authorized to write or carry
on the business of workers’ compensation insurance in this state.
Whenever required by the context, the term carrier shall be deemed
to include duly qualified self-insureds or self-insured groups;

3. “Case management” means the ongoing coordination, by a case
manager, of health care services provided to an injured or disabled
worker, including but not limited to systematically monitoring the
treatment rendered and the medical progress of the injured or
disabled worker; ensuring that any treatment plan follows all
appropriate treatment protocols, utilization controls and practice
parameters; assessing whether alternative health care services are
appropriate and delivered in a cost-effective manner based upon
acceptable medical standards; and ensuring that the injured or
disabled worker is following the prescribed health care plan;

4. “Case manager” means a person who is a registered nurse with
a current, active unencumbered license from the Oklahoma Board of
Nursing, or possesses one or more of the following certifications
which indicate the individual has a minimum number of years of case
management experience, has passed a national competency test and
regularly obtains continuing education hours to maintain
certification:

a. Certified Disability Management Specialist (CDMS),

b. Certified Case Manager (CCM),

c. Certified Rehabilitation Registered Nurse (CRRN),

d. Case Manager - Certified (CMC),

e. Certified Occupational Health Nurse (COHN), or

f. Certified Occupational Health Nurse Specialist (COHN-
S);

5. “Certified workplace medical plan” means an organization of
health care providers or any other entity, certified by the State
Commissioner of Health, that is authorized to enter into a

ENR. S. B. NO. 2184 Page 438
contractual agreement with an employer, a group self-insurance
association plan, an employer’s workers’ compensation insurance
carrier, a third-party administrator or an insured to provide
medical care under the Administrative Workers’ Compensation Act.
Certified plans shall only include plans which provide medical
services and payment for services on a fee-for-service basis to
medical providers;

6. “Child” means a natural or adopted son or daughter of the
employee under eighteen (18) years of age; or a natural or adopted
son or daughter of an employee eighteen (18) years of age or over
who is physically or mentally incapable of self-support; or any
natural or adopted son or daughter of an employee eighteen (18)
years of age or over who is actually dependent; or any natural or
adopted son or daughter of an employee between eighteen (18) and
twenty-three (23) years of age who is enrolled as a full-time
student in any accredited educational institution. The term child
includes a posthumous child, a child legally adopted or one for whom
adoption proceedings are pending at the time of death, an actually
dependent stepchild or an actually dependent acknowledged child born
out of wedlock;

7. “Claimant” means a person who claims benefits for an injury
or occupational disease pursuant to the provisions of the
Administrative Workers’ Compensation Act;

8. “Commission” means the Oklahoma Workers’ Compensation
Commission;

9. a. “Compensable injury” means damage or harm to the
physical structure of the body, or damage or harm to
prosthetic appliances, including eyeglasses, contact
lenses, or hearing aids, of which the major cause is
either an accident, cumulative trauma or occupational
disease arising out of the course and scope of
employment. An “accident” means an event involving
factors external to the employee that:

(1) was unintended, unanticipated, unforeseen,
unplanned and unexpected,

ENR. S. B. NO. 2184 Page 439
(2) occurred at a specifically identifiable time and
place,

(3) occurred by chance or from unknown causes, or

(4) was independent of sickness, mental incapacity,
bodily infirmity or any other cause.

b. Compensable injury does not include:

(1) injury to any active participant in assaults or
combats which, although they may occur in the
workplace, are the result of non-employment-
related hostility or animus of one, both, or all
of the combatants and which assault or combat
amounts to a deviation from customary duties;
provided, however, injuries caused by horseplay
shall not be considered to be compensable
injuries, except for innocent victims,

(2) injury incurred while engaging in or performing
or as the result of engaging in or performing any
recreational or social activities for the
employee’s personal pleasure,

(3) injury which was inflicted on the employee at a
time when employment services were not being
performed or before the employee was hired or
after the employment relationship was terminated,

(4) injury if the accident was caused by the use of
alcohol, illegal drugs, or prescription drugs
used in contravention of physician’s orders. If
a biological specimen is collected within twenty-
four (24) hours of the employee being injured or
reporting an injury, or if at any time after the
injury a biological specimen is collected by the
Office of the Chief Medical Examiner if the
injured employee does not survive for at least
twenty-four (24) hours after the injury and the
employee tests positive for intoxication, an
illegal controlled substance, or a legal

ENR. S. B. NO. 2184 Page 440
controlled substance used in contravention to a
treating physician’s orders, or refuses to
undergo the drug and alcohol testing, there shall
be a rebuttable presumption that the injury was
caused by the use of alcohol, illegal drugs, or
prescription drugs used in contravention of
physician’s orders. This presumption may only be
overcome if the employee proves by clear and
convincing evidence that his or her state of
intoxication had no causal relationship to the
injury,

(5) any strain, degeneration, damage or harm to, or
disease or condition of, the eye or
musculoskeletal structure or other body part
resulting from the natural results of aging,
osteoarthritis, arthritis, or degenerative
process including, but not limited to,
degenerative joint disease, degenerative disc
disease, degenerative
spondylosis/spondylolisthesis and spinal
stenosis, or

(6) any preexisting condition except when the
treating physician clearly confirms an
identifiable and significant aggravation incurred
in the course and scope of employment.

c. A compensable injury shall be established by medical
evidence supported by objective findings as defined in
paragraph 31 of this section.

d. The injured employee shall prove by a preponderance of
the evidence that he or she has suffered a compensable
injury.

e. Benefits shall not be payable for a condition which
results from a non-work-related independent
intervening cause following a compensable injury which
causes or prolongs disability or aggravation or
requires treatment. A non-work-related independent

ENR. S. B. NO. 2184 Page 441
intervening cause does not require negligence or
recklessness on the part of a claimant.

f. An employee who suffers a compensable injury shall be
entitled to receive compensation as prescribed in the
Administrative Workers’ Compensation Act.
Notwithstanding other provisions of law, if it is
determined that a compensable injury did not occur,
the employee shall not be entitled to compensation
under the Administrative Workers’ Compensation Act;

10. “Compensation” means the money allowance payable to the
employee or to his or her dependents and includes the medical
services and supplies provided for in Section 50 of this title and
funeral expenses;

11. “Consequential injury” means injury or harm to a part of
the body that is a direct result of the injury or medical treatment
to the part of the body originally injured in the claim. The
Commission shall not make a finding of a consequential injury unless
it is established by objective medical evidence that medical
treatment for such part of the body is required;

12. “Continuing medical maintenance” means medical treatment
that is reasonable and necessary to maintain a claimant’s condition
resulting from the compensable injury or illness after reaching
maximum medical improvement. Continuing medical maintenance shall
not include diagnostic tests, surgery, injections, counseling,
physical therapy, or pain management devices or equipment;

13. “Course and scope of employment” means an activity of any
kind or character for which the employee was hired and that relates
to and derives from the work, business, trade or profession of an
employer, and is performed by an employee in the furtherance of the
affairs or business of an employer. The term includes activities
conducted on the premises of an employer or at other locations
designated by an employer and travel by an employee in furtherance
of the affairs of an employer that is specifically directed by the
employer. This term does not include:

a. an employee’s transportation to and from his or her
place of employment,

ENR. S. B. NO. 2184 Page 442

b. travel by an employee in furtherance of the affairs of
an employer if the travel is also in furtherance of
personal or private affairs of the employee,

c. any injury occurring in a parking lot or other common
area adjacent to an employer’s place of business
before the employee clocks in or otherwise begins work
for the employer or after the employee clocks out or
otherwise stops work for the employer unless the
employer owns or maintains exclusive control over the
area, or

d. any injury occurring while an employee is on a work
break, unless the injury occurs while the employee is
on a work break inside the employer’s facility or in
an area owned by or exclusively controlled by the
employer and the work break is authorized by the
employee’s supervisor;

14. “Cumulative trauma” means an injury to an employee that is
caused by the combined effect of repetitive physical activities
extending over a period of time in the course and scope of
employment. Cumulative trauma shall not mean fatigue, soreness or
general aches and pain that may have been caused, aggravated,
exacerbated or accelerated by the employee’s course and scope of
employment. Cumulative trauma shall have resulted directly and
independently of all other causes;

15. “Death” means only death resulting from compensable injury
as defined in paragraph 9 of this section;

16. “Disability” means incapacity because of compensable injury
to earn, in the same or any other employment, substantially the same
amount of wages the employee was receiving at the time of the
compensable injury;

17. “Drive-away operations” includes every person engaged in
the business of transporting and delivering new or used vehicles by
driving, either singly or by towbar, saddle-mount or full-mount
method, or any combination thereof, with or without towing a
privately owned vehicle;

ENR. S. B. NO. 2184 Page 443

18. a. “Employee” means any person, including a minor, in the
service of an employer under any contract of hire or
apprenticeship, written or oral, expressed or implied,
but excluding one whose employment is casual and not
in the course of the trade, business, profession, or
occupation of his or her employer and excluding one
who is required to perform work for a municipality or
county or the state or federal government on having
been convicted of a criminal offense or while
incarcerated. Employee shall also include a member of
the Oklahoma National Guard while in the performance
of duties only while in response to state orders and
any authorized voluntary or uncompensated worker,
rendering services as a firefighter, law enforcement
officer or emergency management worker. Travel by a
police officer, fireman, or a member of a first aid or
rescue squad, in responding to and returning from an
emergency, shall be deemed to be in the course of
employment.

b. The term employee shall not include:

(1) any person for whom an employer is liable under
any Act of Congress for providing compensation to
employees for injuries, disease or death arising
out of and in the course of employment including,
but not limited to, the Federal Employees’
Compensation Act, the Federal Employers’
Liability Act, the Longshore and Harbor Workers’
Compensation Act and the Jones Act, to the extent
his or her employees are subject to such acts,

(2) any person who is employed in agriculture,
ranching, or horticulture by an employer who had
a gross annual payroll in the preceding calendar
year of less than One Hundred Fifty Thousand
Dollars ($150,000.00) wages for agricultural,
ranching or horticultural workers, or any person
who is employed in agriculture, ranching or
horticulture who is not engaged in operation of
motorized machines. This exemption applies to

ENR. S. B. NO. 2184 Page 444
any period of time for which such employment
exists, irrespective of whether or not the person
is employed in other activities for which the
exemption does not apply. If the person is
employed for part of a year in exempt activities
and for part of a year in nonexempt activities,
the employer shall be responsible for providing
workers’ compensation only for the period of time
for which the person is employed in nonexempt
activities,

(3) any person who is a licensed real estate sales
associate or broker, paid on a commission basis,

(4) any person employed by an employer with five or
fewer total employees, all of whom are related
within the second degree by blood or marriage to
the employer, all of whom are dependents living
in the household of the employer, or all of whom
are a combination of such relatives and
dependents. If the employer is not a natural
person such relative shall be related within the
second degree by blood or marriage to a person
who owns fifty percent (50%) or more of the
employer, or such dependent shall be in the
household of a person who owns fifty percent
(50%) or more of the employer,

(5) any person employed by an employer which is a
youth sports league which qualifies for exemption
from federal income taxation pursuant to federal
law,

(6) sole proprietors, members of a partnership,
individuals who are party to a franchise
agreement as set out by the Federal Trade
Commission franchise disclosure rule, 16 CFR
436.1 through 436.11, members of a limited
liability company who own at least ten percent
(10%) of the capital of the limited liability
company or any stockholder-employees of a
corporation who own ten percent (10%) or more

ENR. S. B. NO. 2184 Page 445
stock in the corporation, unless they elect to be
covered by a policy of insurance covering
benefits under the Administrative Workers’
Compensation Act,

(7) any person providing or performing voluntary
service who receives no wages for the services
other than meals, drug or alcohol rehabilitative
therapy, transportation, lodging or reimbursement
for incidental expenses except for volunteers
specifically provided for in subparagraph a of
this paragraph,

(8) a person, commonly referred to as an owner-
operator, who owns or leases a truck-tractor or
truck for hire, if the owner-operator actually
operates the truck-tractor or truck and if the
person contracting with the owner-operator is not
the lessor of the truck-tractor or truck.
Provided, however, an owner-operator shall not be
precluded from workers’ compensation coverage
under the Administrative Workers’ Compensation
Act if the owner-operator elects to participate
as a sole proprietor,

(9) a person referred to as a drive-away owner-
operator who privately owns and utilizes a tow
vehicle in drive-away operations and operates
independently for hire, if the drive-away owner-
operator actually utilizes the tow vehicle and if
the person contracting with the drive-away owner-
operator is not the lessor of the tow vehicle.
Provided, however, a drive-away owner-operator
shall not be precluded from workers’ compensation
coverage under the Administrative Workers’
Compensation Act if the drive-away owner-operator
elects to participate as a sole proprietor,

(10) any person who is employed as a domestic servant
or as a casual worker in and about a private home
or household, which private home or household had
a gross annual payroll in the preceding calendar

ENR. S. B. NO. 2184 Page 446
year of less than Fifty Thousand Dollars
($50,000.00) for such workers, and

(11) any person engaging in a temporary work
arrangement that allows the individual to observe
a work environment and gain work experience
without the expectation of financial
compensation, and

(12) any person who is a dependent child of an owner
of a farm, ranch, livestock market, or other
agricultural business and the dependent child is
employed by such;

19. “Employer” means a natural person, partnership,
association, limited liability company, corporation, and the legal
representatives of a deceased employer, or the receiver or trustee
of a person, partnership, association, corporation, or limited
liability company, departments, instrumentalities and institutions
of this state and divisions thereof, counties and divisions thereof,
public trusts, boards of education and incorporated cities or towns
and divisions thereof, employing a person included within the term
employee as defined in this section. Employer may also mean the
employer’s workers’ compensation insurance carrier, if applicable.
Except as provided otherwise, the Administrative Workers’
Compensation Act applies to all public and private entities and
institutions;

20. “Employment” includes work or labor in a trade, business,
occupation or activity carried on by an employer or any authorized
voluntary or uncompensated worker rendering services as a
firefighter, peace officer or emergency management worker;

21. “Evidence-based” means expert-based, literature-supported
and outcomes validated by well-designed randomized trials when such
information is available and which uses the best available evidence
to support medical decision making;

22. “Gainful employment” means the capacity to perform
employment for wages for a period of time that is not part-time,
occasional or sporadic;

ENR. S. B. NO. 2184 Page 447
23. “Impaired self-insurer” means a private self-insurer or
group self-insurance association that fails to pay its workers’
compensation obligations, or is financially unable to do so and is
the subject of any proceeding under the Federal Bankruptcy Reform
Act of 1978, and any subsequent amendments or is the subject of any
proceeding in which a receiver, custodian, liquidator,
rehabilitator, trustee or similar officer has been appointed by a
court of competent jurisdiction to act in lieu of or on behalf of
the self-insurer;

24. “Incapacity” means inadequate strength or ability to
perform a work-related task;

25. “Insurance Commissioner” means the Insurance Commissioner
of this state;

26. “Insurance Department” means the Insurance Department of
this state;

27. “Major cause” means more than fifty percent (50%) of the
resulting injury, disease or illness. A finding of major cause
shall be established by a preponderance of the evidence. A finding
that the workplace was not a major cause of the injury, disease or
illness shall not adversely affect the exclusive remedy provisions
of the Administrative Workers’ Compensation Act and shall not create
a separate cause of action outside the Administrative Workers’
Compensation Act;

28. “Maximum medical improvement” means that no further
material improvement would reasonably be expected from medical
treatment or the passage of time;

29. “Medical services” means those services specified in
Section 50 of this title;

30. “Misconduct” shall include the following:

a. unexplained absenteeism or tardiness,

b. willful or wanton indifference to or neglect of the
duties required,

ENR. S. B. NO. 2184 Page 448
c. willful or wanton breach of any duty required by the
employer,

d. the mismanagement of a position of employment by
action or inaction,

e. actions or omissions that place in jeopardy the
health, life, or property of self or others,

f. dishonesty,

g. wrongdoing,

h. violation of a law, or

i. violation of a policy or rule adopted to ensure
orderly work or the safety of self or others;

31. a. (1) “Objective findings” are those findings which
cannot come under the voluntary control of the
patient.

(2) (a) When determining permanent disability, a
physician, any other medical provider, an
administrative law judge, the Commission or
the courts shall not consider complaints of
pain.

(b) For the purpose of making permanent
disability ratings to the spine, physicians
shall use criteria established by the Sixth
Edition of the American Medical Association
“Guides to the Evaluation of Permanent
Impairment”.

(3) (a) Objective evidence necessary to prove
permanent disability in occupational hearing
loss cases may be established by medically
recognized and accepted clinical diagnostic
methodologies, including, but not limited
to, audiological tests that measure air and

ENR. S. B. NO. 2184 Page 449
bone conduction thresholds and speech
discrimination ability.

(b) Any difference in the baseline hearing
levels shall be confirmed by subsequent
testing; provided, however, such test shall
be given within four (4) weeks of the
initial baseline hearing level test but not
before five (5) days after being adjusted
for presbycusis.

b. Medical opinions addressing compensability and
permanent disability shall be stated within a
reasonable degree of medical certainty;

32. “Official Disability Guidelines” or “ODG” means the current
edition of the Official Disability Guidelines and the ODG Treatment
in Workers’ Comp as published by the Work Loss Data Institute;

33. “Permanent disability” means the extent, expressed as a
percentage, of the loss of a portion of the total physiological
capabilities of the human body as established by competent medical
evidence and based on the Sixth Edition of the American Medical
Association “Guides to the Evaluation of Permanent Impairment”, if
the impairment is contained therein;

34. “Permanent partial disability” means a permanent disability
or loss of use after maximum medical improvement has been reached
which prevents the injured employee, who has been released to return
to work by the treating physician, from returning to his or her pre-
injury or equivalent job. All evaluations of permanent partial
disability must be supported by objective findings;

35. “Permanent total disability” means, based on objective
findings, incapacity, based upon accidental injury or occupational
disease, to earn wages in any employment for which the employee may
become physically suited and reasonably fitted by education,
training, experience or vocational rehabilitation provided under the
Administrative Workers’ Compensation Act. Loss of both hands, both
feet, both legs, or both eyes, or any two thereof, shall constitute
permanent total disability;

ENR. S. B. NO. 2184 Page 450
36. “Preexisting condition” means any illness, injury, disease,
or other physical or mental condition, whether or not work-related,
for which medical advice, diagnosis, care or treatment was
recommended or received preceding the date of injury;

37. “Pre-injury or equivalent job” means the job that the
claimant was working for the employer at the time the injury
occurred or any other employment offered by the claimant’s employer
that pays at least one hundred percent (100%) of the employee’s
average weekly wage;

38. “Private self-insurer” means a private employer that has
been authorized to self-insure its workers’ compensation obligations
pursuant to the Administrative Workers’ Compensation Act, but does
not include group self-insurance associations authorized by the
Administrative Workers’ Compensation Act, or any public employer
that self-insures pursuant to the Administrative Workers’
Compensation Act;

39. “Prosthetic” means an artificial device used to replace a
part or joint of the body that is lost or injured in an accident or
illness covered by the Administrative Workers’ Compensation Act;

40. “Scheduled member” or “member” means hands, fingers, arms,
legs, feet, toes, and eyes. In addition, for purposes of the
Multiple Injury Trust Fund only, scheduled member means hearing
impairment;

41. “Scientifically based” involves the application of
rigorous, systematic, and objective procedures to obtain reliable
and valid knowledge relevant to medical testing, diagnoses and
treatment; is adequate to justify the general conclusions drawn; and
has been accepted by a peer-review journal or approved by a panel of
independent experts through a comparably rigorous, objective, and
scientific review;

42. “State average weekly wage” means the state average weekly
wage determined by the Oklahoma Employment Security Commission in
the preceding calendar year. If such determination is not
available, the Commission shall determine the wage annually after
reasonable investigation;

ENR. S. B. NO. 2184 Page 451
43. “Subcontractor” means a person, firm, corporation or other
legal entity hired by the general or prime contractor to perform a
specific task for the completion of a work-related activity;

44. “Surgery” does not include an injection, or the forcing of
fluids beneath the skin, for treatment or diagnosis;

45. “Surviving spouse” means the employee’s spouse by reason of
a legal marriage recognized by this state or under the requirements
of a common law marriage in this state, as determined by the
Oklahoma Workers’ Compensation Commission;

46. “Temporary partial disability” means an injured employee
who is temporarily unable to perform his or her job, but may perform
alternative work offered by the employer;

47. “Time of accident” or “date of accident” means the time or
date of the occurrence of the accidental incident from which
compensable injury, disability, or death results; and

48. “Wages” means money compensation received for employment at
the time of the accident, including the reasonable value of board,
rent, housing, lodging, or similar advantage received from the
employer and includes the amount of tips required to be reported by
the employer under Section 6053 of the Internal Revenue Code and the
regulations promulgated pursuant thereto or the amount of actual
tips reported, whichever amount is greater.

SECTION 160. REPEALER 85A O.S. 2021, Section 2, as
amended by Section 1, Chapter 67, O.S.L. 2025 (85A O.S. Supp. 2025,
Section 2), is hereby repealed.

SECTION 161. It being immediately necessary for the
preservation of the public peace, health or safety, an emergency is
hereby declared to exist, by reason whereof this act shall take
effect and be in full force from and after its passage and approval.

ENR. S. B. NO. 2184 Page 452
Passed the Senate the 15th day of April, 2026.

Presiding Officer of the Senate

Passed the House of Representatives the 29th day of April, 2026.

Presiding Officer of the House
of Representatives

OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.

_________________________________
Governor of the State of Oklahoma

OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of __________________, 20 _______, at _______ o'clock _______ M.
By: _________________________________