Revenue and taxation; Oklahoma Revenue and Taxation Act of 2026; effective date.

This bill establishes the Oklahoma Revenue and Taxation Act of 2026 as a new legal framework for state revenue and taxation matters. It does not create new tax rates or change existing tax laws, but rather provides a formal title and structure for future revenue and taxation legislation. The act becomes effective on November 1, 2026, and is not intended to be codified in the Oklahoma Statutes. This procedural measure affects the state's legislative organization rather than directly impacting taxpayers or businesses through new financial obligations.