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

This bill creates the Oklahoma Revenue and Taxation Act of 2025, which serves as a formal title for future revenue and tax legislation. It does not change any tax rates, fees, or regulations, but instead establishes a legal name for organizing related laws. The act will become effective on November 1, 2025, and applies to all Oklahoma state revenue and taxation matters. This is primarily a procedural measure that helps organize and reference tax laws rather than implementing new tax policies.