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

HB 3797 establishes the name "Oklahoma Revenue and Taxation Act of 2026" for a future tax-related law and specifies it will not be codified in the Oklahoma Statutes. It sets an effective date of November 1, 2026, for the act. This is a procedural bill with no substantive tax policy changes, solely creating a reference name for future legislation. It directly affects how future revenue and taxation laws may be formally cited but does not alter tax rates or rules.