OK
Oklahoma Senate Bill SB329

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB329 Compare Versions

Only one version of the bill is available at this time.
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5353 STATE OF OKLAHOMA
5454
5555 1st Session of the 58th Legislature (2021)
5656
5757 SENATE BILL 329 By: Hall
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6363 AS INTRODUCED
6464
6565 An Act relating to the Oklahoma Tax Commission;
6666 amending 68 O.S. 2011, Section 205, as l ast amended
6767 by Section 37, Chapter 210, O.S.L. 2016 (68 O.S.
6868 Supp. 2020, Section 205), which relates to exceptions
6969 for confidential and privileged records and files;
7070 excepting certain information provid ed to the
7171 Incentive Evaluation Commission and the Oklahoma
7272 Department of Commerce for certain pu rpose; requiring
7373 certain information to be considered confidential ;
7474 providing exception to the requirements of the
7575 Oklahoma Open Records Act; and providing an effective
7676 date.
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8181 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
8282 SECTION 1. AMENDATORY 68 O.S. 2011, Section 205, as last
8383 amended by Section 37, Chapter 210, O.S.L. 2016 (68 O.S. Supp. 2020,
8484 Section 205), is amended to read as fol lows:
8585 Section 205. A. The records and files of the Oklahoma Tax
8686 Commission concerning t he administration of the Uniform Tax
8787 Procedure Code or of any state tax law shall be consider ed
8888 confidential and privileged, except as otherwise provided for by
8989 law, and neither the Tax Commission nor any employee engaged in the
9090 administration of the Tax C ommission or charged with the custody of
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142142 any such records or files nor any person who may hav e secured
143143 information from the Tax Commission shall disclose any informati on
144144 obtained from the records or files or from any examination or
145145 inspection of the premis es or property of any person.
146146 B. Except as provided in paragraph 26 of subsection C of this
147147 section, neither the Tax Commission nor any employee engaged in the
148148 administration of the Tax Commission or char ged with the custody of
149149 any such records or files s hall be required by any court of this
150150 state to produce any of the records or files for the in spection of
151151 any person or for use in any action or proceeding, except when the
152152 records or files or the facts sho wn thereby are directly involved in
153153 an action or proceeding pursuant to the provisions of the Uniform
154154 Tax Procedure Code or of the state tax law , or when the
155155 determination of the action or proceeding will affect the va lidity
156156 or the amount of the claim of t he state pursuant to any state tax
157157 law, or when the information contained in the records or files
158158 constitutes evidence of violation of the provi sions of the Uniform
159159 Tax Procedure Code or of any state tax law.
160160 C. The provisions of this section shall not pr event the Tax
161161 Commission from disclosing the follow ing information and no
162162 liability whatsoever, civil or criminal, shall attach to any member
163163 of the Tax Commission or any employee thereof for any error or
164164 omission in the disclosure of such information:
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216216 1. The delivery to a taxpayer or a duly authorized
217217 representative of the taxpayer of a copy of any report or any other
218218 paper filed by the taxpayer pursuant to the provisions of the
219219 Uniform Tax Procedure Code or of any st ate tax law;
220220 2. The exchange of infor mation that is not protected by the
221221 federal Privacy Protection Act, 42 U.S.C., Section 2000aa et seq.,
222222 pursuant to reciprocal agreements entered into by the Tax Commission
223223 and other state agencies or agencies of the fe deral government;
224224 3. The publication of statistics so classified as to prevent
225225 the identification of a particular report and the items thereof;
226226 4. The examination of records and fi les by the State Auditor
227227 and Inspector or the duly authorized agents of th e State Auditor and
228228 Inspector;
229229 5. The disclosing of information or evidence to the Oklah oma
230230 State Bureau of Investigation, Attorney General, Oklahoma State
231231 Bureau of Narcotics and D angerous Drugs Control, any district
232232 attorney, or agent of any federal law enforcement agency when the
233233 information or evidence is to be used by such officials to
234234 investigate or prosecute violations of the criminal provisions of
235235 the Uniform Tax Procedure Co de or of any state tax law or of any
236236 federal crime committed against this state. Any information
237237 disclosed to the Oklahoma State Bureau of Investigation, Attorney
238238 General, Oklahoma State Bureau of Narcotics and Dangerous Drugs
239239 Control, any district attorn ey, or agent of any federal law
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291291 enforcement agency shall be kept confident ial by such person and not
292292 be disclosed except when presented to a court in a prosecution for
293293 violation of the tax laws of this state or except as specifically
294294 authorized by law, and a violation by the Oklahoma State Bureau of
295295 Investigation, Attorney Gener al, Oklahoma State Bureau of Narcotics
296296 and Dangerous Drugs Control, district attorney , or agent of any
297297 federal law enforcement agency by otherwise releasing the
298298 information shall be a felony;
299299 6. The use by any division of the Tax Commission of any
300300 information or evidence in the possession of or contained in any
301301 report or return filed with any other division of the Tax
302302 Commission;
303303 7. The furnishing, at the discretion of the Tax Commi ssion, of
304304 any information disclosed by its records or files to any officia l
305305 person or body of this state, any ot her state, the United States , or
306306 foreign country who is concerned with the administration or
307307 assessment of any similar tax in this state, any ot her state or the
308308 United States. The provisions of this paragraph shall in clude the
309309 furnishing of information by the Tax Commission to a county assessor
310310 to determine the amount of gross household income pursuant to the
311311 provisions of Section 8C of Article X of the Oklahoma Constitution
312312 or Section 2890 of this title. The Tax Comm ission shall promulgate
313313 rules to give guidance to the county assessors regarding the type of
314314 information which may be used by the county assessors in determining
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366366 the amount of gross household income pursuant to Section 8C of
367367 Article X of the Oklahoma Const itution or Section 2890 of this
368368 title. The provisions of this paragraph shall also inclu de the
369369 furnishing of information to the State Treasurer for the purpose of
370370 administration of the Uniform Unclaimed Property Act;
371371 8. The furnishing of information to o ther state agencies for
372372 the limited purpose of aiding in the collection of debts owed by
373373 individuals to such requesting agencies;
374374 9. The furnishing of information requested by any m ember of the
375375 general public and stated in the sworn lists or schedules of taxable
376376 property of public service cor porations organized, existing, or
377377 doing business in this state which are submitted to and certified by
378378 the State Board of Equalization pursuant to the provisions of
379379 Section 2858 of this title and Section 21 of Article X of the
380380 Oklahoma Constitution, provid ed such information would be a public
381381 record if filed pursuant to Sections 2838 and 2839 of this title on
382382 behalf of a corporation other than a p ublic service corporation;
383383 10. The furnishing of information requested by any member of
384384 the general public and stated in the findings of the Tax Commission
385385 as to the adjustment and equalization of the valuation of real and
386386 personal property of the countie s of the state, which are submitted
387387 to and certified by the State Board of Equalization pursuant to the
388388 provisions of Section 2865 of this title and Section 21 of Article X
389389 of the Oklahoma Constitution;
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441441 11. The furnishing of information to an Oklahoma who lesaler of
442442 low-point beer, licensed under the provisions of Section 163.1 et
443443 seq. of Title 37 of the Oklahoma St atutes, or an association or
444444 organization whose mem bership is comprised of such wholesalers, of
445445 the licensed retailers authorized by law to purc hase low-point beer
446446 in this state or the furnishing of information to a li censed
447447 Oklahoma wholesaler of low -point beer of shipments by licensed
448448 manufacturers into this state;
449449 12. The furnishing of information as to the issuance or
450450 revocation of any tax pe rmit, license or exemption by the Tax
451451 Commission as provided for by law. Such information shall be
452452 limited to the name of the person issued the permit, license or
453453 exemption, the name of the business entity authorized to engage in
454454 business pursuant to the permit, license or exemption, the address
455455 of the business entity, and the grounds for revocation;
456456 13. The posting of notice of revocation of any tax permit or
457457 license upon the premises of the place of business of any business
458458 entity which has had any tax permit or license revoked by the Tax
459459 Commission as provided for by law. S uch notice shall be limited to
460460 the name of the person issued the permit or license, the n ame of the
461461 business entity authorized to engage in business pursuant to the
462462 permit or license, the address of the business entity, and the
463463 grounds for revocation;
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515515 14. The furnishing of information upon wr itten request by any
516516 member of the general public a s to the outstanding and unpaid amount
517517 due and owing by any taxpayer of this state for any de linquent tax,
518518 together with penalty and interest, for which a tax warrant or a
519519 certificate of indebtedness has b een filed pursuant to law;
520520 15. After the filing of a tax warrant pursuant to law, the
521521 furnishing of information upon written request by any mem ber of the
522522 general public as to any agreement entered into by the Tax
523523 Commission concerning a compromise of tax liability for an amount
524524 less than the amount of tax liability stated on such warrant;
525525 16. The disclosure of information necessary to complete t he
526526 performance of any contract authorized by this title to any person
527527 with whom the Tax Commission has contracte d;
528528 17. The disclosure of information to any person for a purpose
529529 as authorized by the taxpayer pursuant to a waiver of
530530 confidentiality. The wa iver shall be in writing and shall be made
531531 upon such form as the Tax Commi ssion may prescribe;
532532 18. The disclosure of information required in order to comply
533533 with the provisions of Section 2369 of this title;
534534 19. The disclosure to an employer, as defined in Sections
535535 2385.1 and 2385.3 of this title, of information required in or der to
536536 collect the tax imposed by Sect ion 2385.2 of this title;
537537 20. The disclosure to a plaintiff of a corporation ’s last-known
538538 address shown on the records of the Franchise Tax Div ision of the
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590590 Tax Commission in order for such plaintiff to comply with the
591591 requirements of Section 2004 of Title 12 of the Oklahoma Statutes;
592592 21. The disclosure o f information directly involved in the
593593 resolution of the protest by a taxpayer to an assessme nt of tax or
594594 additional tax or the resolution of a claim for refund filed by a
595595 taxpayer, including the disclosur e of the pendency of an
596596 administrative proceeding i nvolving such protest or claim, to a
597597 person called by the Tax Commission as an expert witness or as a
598598 witness whose area of knowledge or expertise specifically address es
599599 the issue addressed in the protest or claim for refund. Such
600600 disclosure to a witness shall be limited to information pertaining
601601 to the specific knowledge of that witness as to th e transaction or
602602 relationship between taxpayer and witness;
603603 22. The disclosure of information necessary to impl ement an
604604 agreement authorized by Section 2702 of th is title when such
605605 information is directly involved in the resolution of issues arising
606606 out of the enforcement of a municipal sales tax ordinance. Such
607607 disclosure shall be to the governing body or to the municipal
608608 attorney, if so designated by the governi ng body;
609609 23. The furnishing of information regarding incentive payments
610610 made pursuant to the provisions of Sections 3601 through 3609 of
611611 this title or incentive payme nts made pursuant to the provisions of
612612 Sections 3501 through 3508 of this title;
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664664 24. The furnishing to a prospective purchaser of any business,
665665 or his or her authorized representati ve, of information relating to
666666 any liabilities, delinquencies, assessments or warrants of the
667667 prospective seller of the business which have not been filed of
668668 record, established, or become final and which relate solely to the
669669 seller’s business. Any disclo sure under this paragraph shall only
670670 be allowed upon the presentment by th e prospective buyer, or the
671671 buyer’s authorized representative, of the purchase contract a nd a
672672 written authorization between the parties;
673673 25. The furnishing of information as to the amount of state
674674 revenue affected by the issuance or granting of any tax pe rmit,
675675 license, exemption, deduction, c redit or other tax preference by the
676676 Tax Commission as provided for by law. Such information shall be
677677 limited to the type of permit, license, e xemption, deduction, credit
678678 or other tax preference issued or granted, the date and duration of
679679 such permit, license, exemption, deduction, credit or other tax
680680 preference and the amount of such revenue. The provisions of this
681681 paragraph shall not authorize the disclosure of the name of the
682682 person issued such permit, license, exe mption, deduction, credit or
683683 other tax preference, or the name of the business entity aut horized
684684 to engage in business pursuant to the permit, license, exemption,
685685 deduction, credit or other tax preference;
686686 26. The examination of records and files of a per son or entity
687687 by the Oklahoma State Bu reau of Narcotics and Dangerous Drugs
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739739 Control pursuant to a court order by a magistrate in whose
740740 territorial jurisdiction the person or entity r esides, or where the
741741 Tax Commission records and files are physically locat ed. Such an
742742 order may only be issued upon a sworn application by an agent of the
743743 Oklahoma State Bureau of Narcotics and Dangerous Drugs Control,
744744 certifying that the person or entity whose records and files are to
745745 be examined is the target of an ongoing in vestigation of a felony
746746 violation of the Uniform Controlled Dangerous Substances Act and
747747 that information resulting from such an examination would likely be
748748 relevant to that investig ation. Any records or information obtained
749749 pursuant to such an order may only be used by the Oklahoma State
750750 Bureau of Narcotics and Dangerous Drugs Control in the investigation
751751 and prosecution of a felony violation of the Uniform Controlled
752752 Dangerous Substances Act. Any such order issued pursuant to this
753753 paragraph, along with the underlying application, shall be s ealed
754754 and not disclosed to the person or entity who se records were
755755 examined, for a period of ninety (90) days. The issuing magistrate
756756 may grant extensions of such period upon a showing of good cause in
757757 furtherance of the investigation. Upon the expiratio n of ninety
758758 (90) days and any extensions granted by the magistrate, a copy of
759759 the application and order shall be served upon the person or entit y
760760 whose records were examined, along with a copy of the records or
761761 information actually provided by the Tax Comm ission;
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813813 27. The disclosure of information, as pres cribed by this
814814 paragraph, which is related to the proposed or actual usage of tax
815815 credits pursuant to Section 2357.7 of this title, the Small Business
816816 Capital Formation Incentive Act or the Rural Venture C apital
817817 Formation Incentive Act. Unless the context clearly requires
818818 otherwise, the terms used in this paragraph shall have the same
819819 meaning as defined by Section 2357.7, 2357.61 or 2357.72 of this
820820 title. The disclosu re of information authorized by this p aragraph
821821 shall include:
822822 a. the legal name of any qu alified venture capital
823823 company, qualified small business capital company , or
824824 qualified rural small business capital company,
825825 b. the identity or legal name of any pers on or entity
826826 that is a shareholder or partner of a qualified
827827 venture capital company, qua lified small business
828828 capital company, or qualified rural small business
829829 capital company,
830830 c. the identity or legal name of any Oklahoma business
831831 venture, Oklahoma smal l business venture, or Oklahoma
832832 rural small business venture in which a qualified
833833 investment has been made by a capital company, or
834834 d. the amount of funds invested in a qualified ven ture
835835 capital company, the amount of qualified investments
836836 in a qualified small business capital company or
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888888 qualified rural small business capital company and the
889889 amount of investments made by a qualified venture
890890 capital company, qualified small business ca pital
891891 company, or qualified rural small business capital
892892 company;
893893 28. The disclosure of specific information as required by
894894 Section 46 of Title 62 of the Oklahoma Statutes;
895895 29. The disclosure of specific information as required by
896896 Section 205.5 of this t itle;
897897 30. The disclosure of specific information as required by
898898 Section 205.6 of this title;
899899 31. The disclosure of information to the State Treasurer
900900 necessary to implement Section 2368.27 of this title; or
901901 32. The disclosure of specific information to the Oklahoma
902902 Health Care Authority for purposes of determining eligibility for
903903 current or potential recipients o f assistance from the Oklahoma
904904 Medicaid Program;
905905 33. The disclosure of aggregate data and other specific
906906 information not to include personally identifiable information to
907907 the Incentive Evaluation Commission or its con tractor under the
908908 provisions of Section 7001 et seq. of Title 62 of the Oklahoma
909909 Statutes for the purpose of evaluating economic incentives .
910910 Information provided to the Incentive Evaluation Commission and its
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962962 contractor shall be considered confidential and shall not be subject
963963 to the Oklahoma Open Records Act; or
964964 34. The disclosure of aggreg ate data and other specific
965965 information to the Oklahoma Department of Commerce for the purpose
966966 of evaluating economic trends, the efficacy of agency in itiatives
967967 and administering economic incentives. Information provided to the
968968 Department of Commerce p ursuant to this paragraph shall be
969969 considered confidential and shall not be subject to the Oklahoma
970970 Open Records Act.
971971 D. The Tax Commission shall cause to be prepared and made
972972 available for public inspection in the office of the Tax Commission
973973 in such manner as it may determine an annual list containing the
974974 name and post office address of each person, whether individual,
975975 corporate, or otherwise, making and filing an income tax retu rn with
976976 the Tax Commission.
977977 It is specifically provided that no liability whats oever, civil
978978 or criminal, shall attach to any member of the Tax Commission or any
979979 employee thereof for any error or omission of any name or address in
980980 the preparation and public ation of the list.
981981 E. The Tax Commission shall prepare or cause to be prepared a
982982 report on all provisions of state tax law that reduce state revenue
983983 through exclusions, deductions, credits, exemptions, deferrals or
984984 other preferential tax treatments. The report shall be prepared not
985985 later than October 1 of each even -numbered year and shall be
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10371037 submitted to the Governor, the President Pro Tempore of the Senate
10381038 and the Speaker of the House of Representatives. The Tax Commission
10391039 may prepare and submit supplem ents to the report at other times of
10401040 the year if additional or updated informat ion relevant to the report
10411041 becomes available. The report shall include, for the previous
10421042 fiscal year, the Tax Commission ’s best estimate of the amount of
10431043 state revenue that wou ld have been collected but f or the existence
10441044 of each such exclusion, deduction, credit, exemption, deferral or
10451045 other preferential tax treatment allowed by law. The Tax Commission
10461046 may request the assistance of other state agencies as may be needed
10471047 to prepare the report. The Tax Comm ission is authorized to require
10481048 any recipient of a tax incentive or tax expenditure to report to the
10491049 Tax Commission such information as requested so that the Tax
10501050 Commission may fulfill its obligations as required by this
10511051 subsection. The Tax Commission may require this information to be
10521052 submitted in an electronic format. The Tax Commission may disallow
10531053 any claim of a person for a tax incentive due to its failure to file
10541054 a report as required under the authority of this subsection .
10551055 F. It is further provided that the provisions of this section
10561056 shall be strictly interpreted and shall not be construed as
10571057 permitting the disclosure of any other information contained in the
10581058 records and files of the Tax Commission relating to income tax or to
10591059 any other taxes.
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11111111 G. Unless otherwise provided for in this section, any v iolation
11121112 of the provisions of this section shall constitute a misdemeanor and
11131113 shall be punishable by the imposition of a fine not exceeding One
11141114 Thousand Dollars ($1,000.00) or b y imprisonment in the county jail
11151115 for a term not exceeding one (1) year, or by both such fine and
11161116 imprisonment, and the offender shall be removed or dismissed from
11171117 office.
11181118 H. Offenses described in Section 2376 of this title shall be
11191119 reported to the approp riate district attorney of t his state by the
11201120 Tax Commission as soon as the offe nses are discovered by the Tax
11211121 Commission or its agents or employees. The Tax Commission shall
11221122 make available to the appropriate district attorney or to the
11231123 authorized agent of the district attorney its r ecords and files
11241124 pertinent to prosecutions, and suc h records and files shall be fully
11251125 admissible as evidence for the purpose of such prosecutions.
11261126 SECTION 2. This act shall become effective November 1, 2021.
11271127
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