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

HB 4232 names the "Oklahoma Revenue and Taxation Act of 2026" for administrative purposes and sets its effective date as November 1, 2026. This is a procedural bill that does not change tax rates, policies, or directly affect any taxpayers. It simply establishes the official name for future tax-related legislation and specifies when it takes effect. The bill has been introduced but has not yet progressed beyond committee referral.