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ENGROSSED SENATE
BILL NO. 1303 By: Rader of the Senate
and
Pfeiffer of the House
An Act relating to sales and use tax; amending 68
O.S. 2021, Section 1364.3, which rela tes to hearings
and increased personnel to increase collections;
modifying amount of required locations to conduct
hearings; authorizing use of telecon ferencing or
videoconferencing to conduct hearings; defining
terms; updating statutory reference; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1364.3, is
amended to read as follows:
Section 1364.3. A. In order to increase the c ollection of
sales and use taxes, the Oklahoma Tax Commission shall :
1. Conduct hearings pursuant to Section 212 of Title 68 of the
Oklahoma Statutes this title related to permits is sued under the
provisions of Section 1364 of Title 68 of the Oklahoma Statutes this
title in at least two (2) locations one (1) location in the state.
The Commission may conduct hearings required by this sect ion using
either teleconferencing o r videoconferencing c apabilities; and
2. Add ten (10) additional sales and use tax a udit and/or
enforcement personnel as soon as practicable after July 1, 2011.
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B. For the purposes of this section:
1. "Teleconferencing" means a conference among members of the
Commission and members of the public remote from one another who are
linked by telecommunication devices and/or tec hnology permitting
auditory communicati on between and among members of the Commission
and/or between and among members of the Commission and members of
the public; and
2. "Videoconferencing" means a conference among members of the
Commission and members of the public remote from one another who are
linked by interactive telecommunication devices or technology and/or
technology permitting both visual and auditory communication between
and among members of the Commission and/or between and among members
of the Commission and members of the public. During any
videoconference, both the visual and auditory communications
functions shall attempt to be utilized .
SECTION 2. This act shall become effective Novem ber 1, 2022.
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Passed the Senate the 15th day of February, 2022.
Presiding Officer of the Senate
Passed the House of Representatives the ____ day of __________,
2022.
Presiding Officer of the House
of Representatives