Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1303 Compare Versions

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3-ENGR. S. B. NO. 1303 Page 1 1
3+SENATE FLOOR VERSION - SB1303 SFLR Page 1
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28-ENGROSSED SENATE
29-BILL NO. 1303 By: Rader of the Senate
29+SENATE FLOOR VERSION
30+February 8, 2022
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33- Pfeiffer of the House
33+SENATE BILL NO. 1303 By: Rader
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3839 An Act relating to sales and use tax; amending 68
3940 O.S. 2021, Section 1364.3, which rela tes to hearings
4041 and increased personnel to increase collections;
4142 modifying amount of required locations to conduct
4243 hearings; authorizing use of telecon ferencing or
4344 videoconferencing to conduct hearings; defining
4445 terms; updating statutory reference; and providing an
4546 effective date.
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5051 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OK LAHOMA:
5152 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1364.3, is
5253 amended to read as follows:
5354 Section 1364.3. A. In order to increase the c ollection of
5455 sales and use taxes, the Oklahoma Tax Commission shall :
5556 1. Conduct hearings pu rsuant to Section 212 of Title 68 of the
5657 Oklahoma Statutes this title related to permits is sued under the
5758 provisions of Section 1364 of Title 68 of the Oklahoma Statutes this
5859 title in at least two (2) locations one (1) location in the state.
5960 The Commission may conduct hearings required by this sect ion using
6061 either teleconferencing o r videoconferencing c apabilities; and
6162 2. Add ten (10) additional sales and use tax a udit and/or
6263 enforcement personnel as soon as practicable after July 1, 2011.
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8991 B. For the purposes of this section:
9092 1. "Teleconferencing" means a conference among members of the
9193 Commission and members of the public remote from one another who are
9294 linked by telecommunication devices and/or tec hnology permitting
9395 auditory communication between and a mong members of the Commission
9496 and/or between and among members of the Commission and members of
9597 the public; and
9698 2. "Videoconferencing" means a conference among members of the
9799 Commission and members of the public remote from one another who are
98100 linked by interactive telecommunication devices or technology and/or
99101 technology permitting both visual and auditory communication between
100102 and among members of the Commission and/or between and among members
101103 of the Commission and members of the public. During any
102104 videoconference, both the visual and auditory communications
103105 functions shall attempt to be utilized .
104106 SECTION 2. This act shall become effective Novem ber 1, 2022.
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131-Passed the Senate the 15th day of February, 2022.
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138-Passed the House of Representatives the ____ day of __________,
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107+COMMITTEE REPORT BY: COMMITTEE ON FINANCE
108+February 8, 2022 - DO PASS