Oklahoma 2023 Regular Session

Oklahoma House Bill HB1956 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	An Act
2		-	ENROLLED HOUSE
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	3	+	ENGR. S. A. TO ENGR. H. B. NO. 1956 Page 1 1
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	28	+	ENGROSSED SENATE AMENDMENT
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	30	+	ENGROSSED HOUSE
3	31		BILL NO. 1956 By: McCall, O'Donnell,
4		-	Provenzano, Hefner, Deck,
5		-	McDugle and Menz of the
6		-	House
	32	+	Provenzano, and Hefner of
	33	+	the House
7	34
8	35		and
9	36
10		-	Treat and Bergstrom of the
11		-	Senate
	37	+	Treat of the Senate
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16	42		An Act relating to revenue and taxation; enacting the
17	43		Dixon Act; amending 68 O.S. 2021, Section 238.1,
18	44		which relates to state licenses and collection of
19	45		income tax; providing for persons holding
20	46		professional license based on residency; requiring
21	47		certain statement by Oklahoma Tax C ommission;
22	48		providing for noncodification; and providing an
23	49		effective date.
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26		-	SUBJECT: Revenue and taxation
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	54	+	AUTHOR: Add the following House Coauthors: Deck and McDugle
	55	+
	56	+	AMENDMENT NO. 1. Page 1, strike the title to read
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	58	+	"[ revenue and taxation - state licenses and
	59	+	collection of income tax - residency - statement -
	60	+	noncodification - effective date ]"
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	62	+
	63	+	ENGR. S. A. TO ENGR. H. B. NO. 1956 Page 2 1
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	88	+	Passed the Senate the 26th day of April, 2023.
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	92	+	Presiding Officer of the Senate
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	95	+	Passed the House of Representatives the ____ day of __________,
	96	+	2023.
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	100	+	Presiding Officer of the House
	101	+	of Representatives
	102	+
	103	+	ENGR. H. B. NO. 1956 Page 1 1
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	128	+	ENGROSSED HOUSE
	129	+	BILL NO. 1956 By: McCall, O'Donnell,
	130	+	Provenzano, and Hefner of
	131	+	the House
	132	+
	133	+	and
	134	+
	135	+	Treat of the Senate
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	142	+	An Act relating to revenue and taxation; enacting the
	143	+	Dixon Act; amending 68 O.S. 2021, Section 238.1,
	144	+	which relates to state licenses and collection of
	145	+	income tax; providing for persons holding
	146	+	professional license based on residency; requiring
	147	+	certain statement by Oklahoma Tax C ommission;
	148	+	providing for noncodification; and providing an
	149	+	effective date.
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28	154		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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30	155		SECTION 1. NEW LAW A new section of law not to be
31	156		codified in the Oklahoma Statutes reads as follows:
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33	157		This act shall be known and may be cited as the "Dixon Act".
34		-
35	158		SECTION 2. AMENDATORY 68 O.S. 2021, Section 238.1, is
36	159		amended to read as follows:
37		-
38	160		Section 238.1 A. It is the intent of the Legislature that the
39	161		provisions of this section operate to provide for the collection of
40	162		income taxes due to the State of Oklahoma by persons holding state
41	163		licenses in a manner that will maximize flexibility for licensees to
42	164		pay any such taxes due while minimizing disruption to operations o f
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	166	+	ENGR. H. B. NO. 1956 Page 2 1
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43	191		licensing entities. It is the further intent of the L egislature
44	192		that the Oklahoma Tax Commission allow at least six (6) months
45	193		notice to licensees pursuant to the provisions of subsection C of
46		-	this section prior to notification of noncompliance to a lic ensing ~~ENR. H. B. NO. 1956 Page 2~~
	194	+	this section prior to notification of noncompliance to a lic ensing
47	195		entity. Nothing in this section shall apply to a licensee who was
48	196		not previously required to pay income tax or has moved to the sta te
49	197		within the past year.
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51	198		B. Each licensing entity shall, on a date that allows the Tax
52	199		Commission to comply with th e notice provisions of subsection A of
53	200		this section, provide to the Tax Commission a list of all its
54	201		licensees and such identifying informat ion as may be required by the
55	202		Tax Commission. Such list and information shall be used by the Tax
56	203		Commission exclusively for the purpose of collection of income taxes
57	204		due to the State of Oklahoma. The provisions of any laws making
58	205		application information confidential shall not apply with respect to
59	206		information supplied to the Tax Commission pursuant to the
60	207		provisions of this section; provided, such information shall be
61	208		subject to the provisions of Section 205 of this title.
62		-
63	209		C. The Tax Commission shall not ify any licensee who i s not in
64	210		compliance with the income tax laws of this state. Such
65	211		notification shall include:
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67	212		1. A statement that the licensee's license will not be r enewed
68	213		or reissued Commission shall proceed by garnishment to collect any
69	214		delinquent tax and to collect any penalty or interest due and owing
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	216	+	ENGR. H. B. NO. 1956 Page 3 1
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70	241		as a result of a tax delinquency pursuant to Se ction 254 of this
71	242		title until the taxpayer is deemed by the Tax Com mission to be in
72	243		compliance with the income tax laws of this state;
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74	244		2. The reasons that the taxpayer is considered to be out of
75	245		compliance with the income tax laws of this state, including a
76	246		statement of the amount of any tax, penalties and interest due o r a
77	247		list of the tax years for which income tax returns have not been
78	248		filed as required by law;
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80	249		3. An explanation of the rights of the ta xpayer and the
81	250		procedures which must be followed by the taxpaye r in order to come
82	251		into compliance with the income tax l aws of this state; and
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84	252		4. Such other information as may be deemed necessary by the Tax
85	253		Commission.
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87	254		D. A licensee who has entered into a nd is abiding by a payment
88	255		agreement, or who has requested reli ef as an innocent spouse which
89	256		is pending or has been gr anted, shall be deemed to be in compliance
90	257		with the state income tax laws for purpo ses of this section.
91		-	ENR. H. B. NO. 1956 Page 3
92	258		E. If the Tax Commission notifie s a licensee who is not in
93	259		compliance with the income tax laws of this state as required in
94	260		this section and such licen see does not respond to such notification
95	261		or fails to come into compliance with the income tax laws of th is
96	262		state after an assessment has been made final or after the Tax
97	263		Commission determines that ev ery reasonable effort has been made to
98	264		assist the licensee to come into compliance with the income tax laws
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	266	+	ENGR. H. B. NO. 1956 Page 4 1
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99	291		of this state, the Tax Commissi on, notwithstanding the provisions of
100	292		Section 205 of this title, shall so notify the licensing entity,
101	293		which shall not renew or reissue the licensee's license at such time
102	294		as it is subject to renewal or thereafter and shall notify the
103	295		applicant of the reas on for nonrenewal or f ailure to reissue. If a
104	296		licensee who has been previously reported by the Tax Commission to a
105	297		licensing entity as being out of compliance comes into co mpliance,
106	298		the Tax Commission shall immediately notify the licensing entity. A
107	299		licensing entity shall not be held liable for any action w ith
108	300		respect to a state license pursuant to the provisions of th is
109	301		section shall proceed with the garnishment pursuant to paragraph 1
110	302		of subsection C of this section.
111		-
112	303		F. If the Oklahoma Bar Association receives notice that a
113	304		licensed attorney is not in compliance with the income tax laws of
114	305		this state as provided in t his section, the Bar Association shall
115	306		begin proceedings by which the attorney may be suspended pursuant to
116	307		Rule Governing Disciplinary Pro ceedings. If suspende d, the attorney
117	308		may be reinstated pursuant to reinstatement procedures as provided
118	309		in the Rules Governing Disciplinary Proceedings.
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120	310		G. The Tax Commission shall promulgate rules for the
121	311		implementation of the provisions of this section .
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123	312		H. As used in this section:
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125	313		1. "State license" means a license, certificate, registration,
126	314		permit, approval or ot her similar document issued by a licensing
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	316	+	ENGR. H. B. NO. 1956 Page 5 1
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127	341		entity granting to an individual or business a right or privilege to
128	342		engage in a profession, occupation or business in this state.
129	343		"State license" does not include an inactive license issued by a
130	344		licensing entity which does not grant an individual the right to
131	345		engage in a profession, occupation or business in this state; and
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133	346		2. "Licensing entity" means a bureau, departm ent, division,
134	347		board, agency, commission or other entity of this state or of a
135	348		municipality in this state that issues a state license; and
136		-	ENR. H. B. NO. 1956 Page 4
137	349		3. "Reissue" means to issue a state license to an individual
138	350		who has been in possession of an equivalent license iss ued by the
139	351		same licensing entity in the previous twelve (12) months .
140		-
141	352		SECTION 3. This act shall become effective November 1, 2023.
142		-	ENR. H. B. NO. 1956 Page 5
143		-	Passed the House of Representatives the 25th day of May, 2023.
	353	+	Passed the House of Representatives the 20th day of March, 2023.
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148	358		Presiding Officer of the House
149	359		of Representatives
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153		-	Passed the Senate the ~~25th~~ day of ~~May~~, 2023.
	363	+	Passed the Senate the ___ day of __________, 2023.
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158	368		Presiding Officer of the Senate
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161		-	OFFICE OF THE GOVERNOR
162		-	Received by the Office of the Governor this ____________________
163		-	day of ___________________, 20_______, at _______ o'clock _______ M.
164		-	By: _________________________________
165		-	Approved by the Governor of the State of Oklahoma this _____ ____
166		-	day of ___________________, 20_______, at _______ o'clock _______ M.
167		-
168		-
169		-	_________________________________
170		-	Governor of the State of Oklahoma
171		-
172		-	OFFICE OF THE SECRETARY OF STATE
173		-	Received by the Office of the Secretary of State this __________
174		-	day of ___________________, 20_______, at _______ o'clock _______ M.
175		-	By: _________________________________
176	371