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38 | 39 | | An Act relating to sales and use tax; amending 68 |
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39 | 40 | | O.S. 2021, Section 1364.3, which rela tes to hearings |
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40 | 41 | | and increased personnel to increase collections; |
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41 | 42 | | modifying amount of required locations to conduct |
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42 | 43 | | hearings; authorizing use of telecon ferencing or |
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43 | 44 | | videoconferencing to conduct hearings; defining |
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44 | 45 | | terms; updating statutory reference; and providing an |
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45 | 46 | | effective date. |
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50 | 51 | | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OK LAHOMA: |
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51 | 52 | | SECTION 1. AMENDATORY 68 O.S. 2021, Section 1364.3, is |
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52 | 53 | | amended to read as follows: |
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53 | 54 | | Section 1364.3. A. In order to increase the c ollection of |
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54 | 55 | | sales and use taxes, the Oklahoma Tax Commission shall : |
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55 | 56 | | 1. Conduct hearings pu rsuant to Section 212 of Title 68 of the |
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56 | 57 | | Oklahoma Statutes this title related to permits is sued under the |
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57 | 58 | | provisions of Section 1364 of Title 68 of the Oklahoma Statutes this |
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58 | 59 | | title in at least two (2) locations one (1) location in the state. |
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59 | 60 | | The Commission may conduct hearings required by this sect ion using |
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60 | 61 | | either teleconferencing o r videoconferencing c apabilities; and |
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61 | 62 | | 2. Add ten (10) additional sales and use tax a udit and/or |
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62 | 63 | | enforcement personnel as soon as practicable after July 1, 2011. |
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89 | 91 | | B. For the purposes of this section: |
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90 | 92 | | 1. "Teleconferencing" means a conference among members of the |
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91 | 93 | | Commission and members of the public remote from one another who are |
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92 | 94 | | linked by telecommunication devices and/or tec hnology permitting |
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93 | 95 | | auditory communication between and a mong members of the Commission |
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94 | 96 | | and/or between and among members of the Commission and members of |
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95 | 97 | | the public; and |
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96 | 98 | | 2. "Videoconferencing" means a conference among members of the |
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97 | 99 | | Commission and members of the public remote from one another who are |
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98 | 100 | | linked by interactive telecommunication devices or technology and/or |
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99 | 101 | | technology permitting both visual and auditory communication between |
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100 | 102 | | and among members of the Commission and/or between and among members |
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101 | 103 | | of the Commission and members of the public. During any |
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102 | 104 | | videoconference, both the visual and auditory communications |
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103 | 105 | | functions shall attempt to be utilized . |
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104 | 106 | | SECTION 2. This act shall become effective Novem ber 1, 2022. |
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