§ 39-74. Definitions.

The definition of words, terms and phrases contained in the Oklahoma Sales Tax Code, 68 O.S. § 2701 et seq., are hereby adopted by reference and made a part of this article. The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Tax collector. The department of the city government or the official agency of the state duly designated according to law or contract authorized by law to administer the collection of the tax herein levied.

(Code 1966, §§ 6-21, 6-22; Code 1982, § 28-19; Ord. No. 1160, §§ 14, 15, 4-25-1966)

State law reference

Contractual agreements with state for collection authorized, 68 O.S. § 2702.