Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

HB 1212 establishes the Oklahoma Revenue and Taxation Act of 2025 as the official name for future tax-related legislation in the state. The bill does not change any tax rates, create new taxes, or modify existing tax rules; it only provides a formal title for organizing future revenue and taxation laws. This procedural measure will become effective on November 1, 2025, and applies to all Oklahoma taxpayers and tax administrators. The legislation is administrative in nature, focusing on legal organization rather than substantive policy changes.