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The Cherokee Nation told KOCO 5, As we await the Oklahoma Supreme Courts decision in the Stroble case, our views remain consistent and in line with state and federal law Oklahoma cannot tax the income of tribal citizens who live on and derive their income wholly from sources on their Nations reservation.
The general rule is that you do not have to pay state income tax if you live and also work within your own Tribes Indian Country (defined on page 2 of this guide). This guide offers a broad overview of the current laws.
A tax warrant that is directed to a county sheriff commands the sheriff to levy upon and sell, without any appraisement or valuation, any of the taxpayers real or personal property within the county for the payment of the delinquent tax, plus any interest and penalties, as well as the cost of executing the warrant.
The Cherokee Nation told KOCO 5, As we await the Oklahoma Supreme Courts decision in the Stroble case, our views remain consistent and in line with state and federal law Oklahoma cannot tax the income of tribal citizens who live on and derive their income wholly from sources on their Nations reservation.
Non-residents are also required to file a state income tax return when they receive gross income of at least $1,000 of Oklahoma source income.
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Tax-exempt customers Some customers are exempt from paying sales tax under Oklahoma law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
The late payment penalty is 10% of the tax due when not paid within 15 days of delinquency.
No assessment of any tax levied under the provisions of any state tax law except as provided in this section, shall be made after the expiration of three (3) years from the date the return was required to be filed or the date the return was filed, whichever period expires the later, and no proceedings by tax warrant or

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