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

HB 4497 creates the name "Oklahoma Revenue and Taxation Act of 2026" and sets its effective date as November 1, 2026. The bill does not establish new tax policies or alter existing tax laws; it is purely procedural. It will not directly affect taxpayers or change revenue collection mechanisms. The bill is intended for administrative purposes only, as noted by its noncodification status. This is a formal naming and scheduling measure, not a substantive tax change.