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

HB 1405 establishes the name "Oklahoma Revenue and Taxation Act of 2025" for administrative purposes and sets an effective date of November 1, 2025. The bill does not change tax rates, rules, or policies - it is purely procedural, creating a named reference for future revenue and taxation legislation. It directly affects how the state organizes and references its tax laws under this new designation. No substantive tax changes or affected groups are specified in the bill text.