Oklahoma 2022 Regular Session

Oklahoma House Bill HB2080 Compare Versions

Version 1 (Old)

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3		-	SENATE FLOOR VERSION - HB2080 SFLR Page 1
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	3	+	ENGR. H. B. NO. 2080 Page 1 1
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29		-	SENATE FLOOR VERSION
30		-	March 31, 2021
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33	28		ENGROSSED HOUSE
34	29		BILL NO. 2080 By: McCall of the House
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36	31		and
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38	33		Treat of the Senate
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43	40		An Act relating to revenue and taxation; amending 68
44	41		O.S. 2011, Section 238.1, which relates to state
45	42		licenses; providing exception for persons not
46	43		previously required to pay income tax or to persons
47	44		based on residency within certain time period;
48	45		providing for garnishment of wages; removing penalty
49	46		for failure to pay licensing fees; and providing an
50	47		effective date.
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55	52		BE IT ENACTED BY THE PEOPLE OF THE STATE OF O KLAHOMA:
56	53		SECTION 1. AMENDATORY 68 O.S. 2011, Section 238.1, is
57	54		amended to read as follows:
58		-	Section 238.1. A. It is the intent of the Legislature that the
	55	+	Section 238.1 A. It is the intent of the Legislature that the
59	56		provisions of this section operate to provide for the collection of
60	57		income taxes due to the State of Oklahoma by persons holding state
61	58		licenses in a manner that will maximize flexibility for licensees to
62	59		pay any such taxes due while minimizing disruption to operations of
63	60		licensing entities. It is the further intent of the Legisl ature
64	61		that the Oklahoma Tax Commission allow at least six (6) months
65	62		notice to licensees pursuant to the provisions of subsection C of
	63	+	this section prior to notification of noncompliance to a licensing
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67		-	SENATE FLOOR VERSION - HB2080 SFLR Page 2
68		-	(Bold face denotes Committee Amendments) 1
	65	+	ENGR. H. B. NO. 2080 Page 2 1
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93		-	this section prior to notification of noncompliance to a licensing
94	90		entity. Nothing in this section shall apply to a lice nsee who was
95	91		not previously required to pay income tax or has moved to the state
96	92		within the past year.
97	93		B. Each licensing entity shall, on a date that allows the Tax
98	94		Commission to comply with the notice provisions of subsection A of
99	95		this section, provide t o the Tax Commission a list of all its
100	96		licensees and such identifying information as may be required by the
101	97		Tax Commission. Such list and information shall be used by the Tax
102	98		Commission exclusively for the purpose of collection of income taxes
103	99		due to the State of Oklahoma. The provisions of any laws making
104	100		application information confidential shall not apply with respect to
105	101		information supplied to the Tax Commission pursuant to the
106	102		provisions of this section; provided, such information shall be
107	103		subject to the provisions of Section 205 of this title.
108	104		C. The Tax Commission shall notify any licensee who is not in
109	105		compliance with the income tax laws of this state. Such
110	106		notification shall include:
111	107		1. A statement that the licensee's license will not be renewe d
112	108		or reissued Commission shall proceed by garnishment to collect any
113	109		delinquent tax and to collect any penalty or interest due and owing
114	110		as a result of a tax delinquency pursuant to Section 254 of this
115	111		title until the taxpayer is deemed by the Tax Commissi on to be in
116	112		compliance with the income tax laws of this state;
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118		-	SENATE FLOOR VERSION - HB2080 SFLR Page 3
119		-	(Bold face denotes Committee Amendments) 1
	114	+	ENGR. H. B. NO. 2080 Page 3 1
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144	139		2. The reasons that the taxpayer is considered to be out of
145	140		compliance with the income tax laws of this state, including a
146	141		statement of the amount of any tax, penalties and interest due or a
147	142		list of the tax years for which income tax returns have not been
148	143		filed as required by law;
149	144		3. An explanation of the rights of the taxpayer and the
150	145		procedures which must be followed by the taxpayer in order to come
151	146		into compliance with the income tax laws o f this state; and
152	147		4. Such other information as may be deemed necessary by the Tax
153	148		Commission.
154	149		D. A licensee who has entered into and is abiding by a payment
155	150		agreement, or who has requested relief as an innocent spouse which
156	151		is pending or has been granted , shall be deemed to be in compliance
157	152		with the state income tax laws for purposes of this section.
158	153		E. If the Tax Commission notifies a licensee who is not in
159	154		compliance with the income tax laws of this state as required in
160	155		this section and such licensee d oes not respond to such notification
161	156		or fails to come into compliance with the income tax laws of this
162	157		state after an assessment has been made final or after the Tax
163	158		Commission determines that every reasonable effort has been made to
164	159		assist the licensee to come into compliance with the income tax laws
165	160		of this state, the Tax Commission , notwithstanding the provisions of
166	161		Section 205 of this title, shall so notify the licensing entity,
167	162		which shall not renew or reissue the licensee's license at such time
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169		-	SENATE FLOOR VERSION - HB2080 SFLR Page 4
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	164	+	ENGR. H. B. NO. 2080 Page 4 1
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195	189		as it is subject to renewal or thereafter and shall notify the
196	190		applicant of the reason for nonrenewal or failure to reissue. If a
197	191		licensee who has been previously reported by the Tax Commission to a
198	192		licensing entity as being out of compliance comes into complia nce,
199	193		the Tax Commission shall immediately notify the licensing entity. A
200	194		licensing entity shall not be held liable for any action with
201	195		respect to a state license pursuant to the provisions of this
202	196		section proceed with the garnishment pursuant to paragraph 1 of
203	197		subsection C of this section .
204	198		F. If the Oklahoma Bar Association receives notice that a
205	199		licensed attorney is not in compliance with the income tax laws of
206	200		this state as provided in this section, the Bar Association shall
207	201		begin proceedings by which t he attorney may be suspended pursuant to
208	202		Rule Governing Disciplinary Proceedings. If suspended, the attorney
209	203		may be reinstated pursuant to reinstatement procedures as provided
210	204		in the Rules Governing Disciplinary Proceedings.
211	205		G. The Tax Commission shall p romulgate rules for the
212	206		implementation of the provisions of this section.
213	207		H. As used in this section:
214	208		1. "State license" means a license, certificate, registration,
215	209		permit, approval or other similar document issued by a licensing
216	210		entity granting to an in dividual or business a right or privilege to
217	211		engage in a profession, occupation or business in this state.
218	212		"State license" does not include an inactive license issued by a
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220		-	SENATE FLOOR VERSION - HB2080 SFLR Page 5
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	214	+	ENGR. H. B. NO. 2080 Page 5 1
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246	239		licensing entity which does not grant an individual the right to
247	240		engage in a profession, occupation or business in this state; and
248	241		2. "Licensing entity" means a bureau, department, division,
249	242		board, agency, commission or other entity of this state or of a
250	243		municipality in this state that issues a state license ; and
251	244		3. "Reissue" means to issue a state license to an individual
252	245		who has been in possession of an equivalent license issued by the
253	246		same licensing entity in the previous twelve (12) months .
254	247		SECTION 2. This act shall become effective November 1, 2021.
255		-	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
256		-	March 31, 2021 - DO PASS
	248	+	Passed the House of Representatives the 2nd day of March, 2021.
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	253	+	Presiding Officer of the House
	254	+	of Representatives
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	257	+	Passed the Senate the ___ day of __________, 2021.
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	262	+	Presiding Officer of the Senate
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