Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB132

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/27/23  
Refer
2/28/23  
Report Pass
3/1/23  
Engrossed
3/23/23  
Refer
3/29/23  
Refer
3/29/23  

Caption

State licenses; authorizing licensing authority to withhold renewal of license upon notice of non-compliance with income tax laws. Effective date.

Impact

The bill's enactment means that various state licensing authorities must implement specific procedures to check compliance status before issuing or renewing licenses. This aligns the tax obligation with professional licensing, potentially leading to stricter oversight in this area. The requirement for a notification period aims at providing a measure of fairness, allowing licensees time to rectify issues before facing non-renewal, thus maximizing operational flexibility for individuals and businesses affected by taxation irregularities.

Summary

SB132 proposes new legislation concerning the renewal processes for state licenses in Oklahoma, specifically linking them to compliance with state income tax laws. The bill mandates that if the Oklahoma Tax Commission determines a licensee is not in compliance, they can notify licensing entities, which could then deny any applications for license renewal until compliance is achieved. This is intended to ensure that individuals and businesses uphold their tax responsibilities and promote fairness in the regulation of state licenses.

Sentiment

General sentiment around SB132 appears to be supportive among lawmakers advocating for tax compliance, as it addresses accountability in tax matters which can potentially reduce tax evasion. Critics, however, may view the bill as creating additional bureaucratic hurdles for licensees, particularly if they have legitimate issues concerning tax compliance. The discourse suggests a balance is sought between ensuring state revenue collection and avoiding undue hardship on licensees who may be struggling to meet their tax obligations.

Contention

Notable points of contention arise around the enforcement mechanisms for compliance, with discussions likely focusing on the implications for different professions, especially those where compliance issues may arise due to financial distress. Furthermore, entities that regulate professions such as law and healthcare may express concerns about the impact on professionals who face economic challenges, thus raising questions about whether a rigid compliance approach could hurt individuals already vulnerable due to circumstances beyond their control.

Companion Bills

OK SB132

Carry Over State licenses; authorizing licensing authority to withhold renewal of license upon notice of non-compliance with income tax laws. Effective date.

Previously Filed As

OK SB132

State licenses; authorizing licensing authority to withhold renewal of license upon notice of non-compliance with income tax laws. Effective date.

OK HB1956

Revenue and taxation; Dixon Act; garnishments; professional licenses; effective date.

OK SB600

Oklahoma Tax Commission; licenses and permits; authorizing the written protest of certain license and permit refusal within certain period. Effective date.

OK HB1442

Revenue and taxation; state licenses; providing for garnishment of wages; removing penalty for failure to pay licensing fees; effective date.

OK SB539

Insurance licensure; modifying requirements for continuing education courses; requiring licensee to maintain updated information with the Insurance Commissioner. Effective date.

OK SB608

Oklahoma Tax Commission; authorizing applicant to file protest and request certain hearing within certain period; requiring notice of hearing. Effective date.

OK SB510

Motor vehicles; authorizing creation of various specialty license plates. Effective date.

OK HB2514

Massage therapy; licensing; State Board of Cosmetology and Barbering; expanding authority; vacancies; licensing fees; license requirements; effective date.

OK SB1057

Alcoholic beverages; creating the Marissa Murrow Act; authorizing the ABLE Commission to establish event venue license. Effective date.

OK HB1333

Revenue and taxation; Senior Service Corps Act of 2023; income tax; Oklahoma adjusted gross income; exemption; school support services; wages; withholding tax; effective date.

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