Tax procedure; creating the First Time Abatement Program; authorizing waiver of penalty and interest due on tax returns for eligible taxpayers; specifying eligibility; limiting waiver amount. Effective date.
Sales tax; authorizing sales tax exemption for first responders who have been granted a disability retirement from the state retirement systems; specifying amount. Effective date.
Income tax; income tax credit for preceptorship rotation; creating and specifying sources of funds; providing for transfer of monies to Oklahoma Tax Commission; authorizing administrative expenditures. Effective date. Emergency.
Taxpayer information; requiring the Oklahoma Tax Commission to publish a web-based application for utilization by taxpayers to determine where tax dollars are spent. Effective date.
Revenue and taxation; revocation of sales tax permit with respect to certain places of business based upon cessation of business activity; effective date; emergency.