Oklahoma House Bill HB2289 Amended / Bill

                     
 
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HOUSE OF REPRESENTATIVES - FLOOR VERSION 
 
STATE OF OKLAHOMA 
 
1st Session of the 59th Legislature (2023 ) 
 
HOUSE BILL 2289 	By: Pfeiffer of the House 
 
   and 
 
  Rader of the Senate 
 
 
 
 
 
AS INTRODUCED 
 
An Act relating to revenue and taxation; amending 68 
O.S. 2021, Sections 221, 225, 226, 227, as amended by 
Section 1, Chapter 114, O.S. L. 2022, 231, 255.2, 
1364, 1364.2, 2373, 2375, 2385.3, 2857 and 3131, (68 
O.S. Supp. 2022, Section 227), which relate to state 
and local tax administration; modifying provisions 
related to assessment of additional taxes; modifying 
method for computation of certain protest period; 
modifying method for computing date as of which 
assessments of additional tax considered final; 
providing for confidential nature of certain 
hearings; providing for rule regarding attendance of 
authorized persons at hearing; requir ing filing of 
confidential information and prescribing procedures 
relate thereto;   modifying method for computation of 
time period related to appeal procedures from final 
order of Oklahoma Tax Commission; modifying method 
for computation of time period related to claim for 
refund process; requiring filing of tax warrants by 
electronic means; modifying references to include 
Oklahoma Medical Marijuana A uthority; authorizing 
certain persons to obtain sales tax permits; imposing 
age requirement; providing exception; modifying 
required documentation to be provided by certain 
vendors with respect to spec ial events; modifying 
provisions related to autho rized deduction for 
vendors; modifying provisions related to income tax 
refunds; prescribing time limit for claim for refund 
of income taxes; prescribing method for computation   
 
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of time period; prescribing methods for computing 
refund amounts; modifying procedures relate d to 
payment of income tax; requiring payment with income 
tax return; providing for penalty with respect to 
failure to provide reconciliation reports with 
respect to withholding tax; providing for collection 
of penalty amount; modif ying provisions related to 
extension of time for filing of reports with the 
State Board of Equalization; modifying provisions 
related to sales of property for d elinquent ad 
valorem tax; requiring notification by county 
treasurer; requiring Oklahoma Tax Commission to 
provide information to co unty treasurer; requiring 
remittance of certain tax amounts; pro viding for 
disposition of proceeds after remittance; providing 
an effective date; and declaring a n emergency. 
 
 
 
 
 
 
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: 
SECTION 1.     AMENDATORY     68 O.S. 2021, Section 221, is 
amended to read as follo ws: 
Section 221. A.  If any taxpayer shall fail t o make any report 
or return as required by any state tax law, the Oklahoma Tax 
Commission, from any information in its possession or obtainable by 
it, may determine the correct amou nt of tax for the taxable period.  
If a report or return has been filed, th e Tax Commission shall 
examine such report or return and make such audit or investigation 
as it may deem necessary.  If , in cases where no report or return 
has been filed, the Tax C ommission determines that there is a tax 
due for the taxable period, or if, in cases where a repo rt or return 
has been filed, the Tax Commission shall determine that the tax   
 
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disclosed by such re port or return is less than the tax disclosed by 
its examination, it shall in writing p ropose the assessment of taxes 
or additional taxes, as the case may be, and shall mail a cop y of 
the proposed assessment to the taxpayer at the taxpayer 's last-known 
address.  Proposed assessments made in the name of the "Oklahoma Tax 
Commission" by its authorized agents shall be considered as the 
action of the Tax Commission. 
B.  Any assessment, correction or adjustment made as a result of 
an office audit shall be presum ed to be the result of an audit of 
the report or return only, and such office audit sha ll not be deemed 
a verification of any item in the report or return unle ss the item 
shall have been made the subject of a hearing before the Tax 
Commission, and the corr ectness and amount of such item determined 
at such hearing; and such office audit shall not preclude the Tax 
Commission from subsequently making further adjust ment, correction 
or assessment as a result of a field audit of the books and records 
of the taxpayer, wherever located, or upon disclosures from any 
source other than the return.  In c ases where no report or return 
has been filed, the assessment of the tax on any information 
available shall in no event preclude the assessment at any time on 
subsequently disclosed information. 
C.  Within sixty (60) days after the mailing of date indicated 
on the aforesaid proposed assessment, the taxpay er may file with the   
 
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Tax Commission a written protest under oath, signed by the taxpayer 
or the taxpayer's duly authorized agent, setting out therein: 
1.  A statement of the amount of deficiency as d etermined by the 
Tax Commission, the nature of the tax an d the amount thereof in 
controversy; 
2.  A clear and concise assignment of each error alleged to have 
been committed by the Tax Commission; 
3.  The argument and legal authority upon which each assign ment 
of error is made; provided, that the applicant shall not be bound or 
restricted in such hear ing, or on appeal, to the arguments and legal 
authorities contained and cited i n the application; 
4.  A statement of relief sought by the taxpayer; and 
5.  A verification by the taxpayer or the taxpayer 's duly 
authorized agent that the statements and facts contained therein are 
true. 
D.  If in such written protest the taxpayer shall request an 
oral hearing, the Tax Commission shall grant such hearing, and 
shall, by written notice, advise the taxpayer of a date, which shall 
not be less than ten (10) days fro m the date of mailing of such 
written notice, when such taxpayer may appear bef ore the Tax 
Commission and present arguments and evidence, oral or written, in 
support of the protest.  Hearings shall be held as soon as 
practicable.  In the event an oral hear ing is not requested, the Tax 
Commission shall proceed without further notice t o examine into the   
 
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merits of the protest and enter an order in accordance with i ts 
findings.  Upon request of any taxpayer and upon prope r showing that 
the principle of law invo lved in the assessment of any tax is 
already pending before the courts for judi cial determination, the 
taxpayer, upon agreement to abide by the decision of the court, may 
pay the tax so assessed under protest and suc h protest shall be 
resolved in accordanc e with the agreement to abide. 
E.  If the taxpayer fails to file a written prot est within the 
sixty-day period herein provided for or within the period as 
extended by the Tax Commission, or if the taxpayer fails to f ile the 
notice required by Section 226 o f this title within thirty (30) days 
from the date of mailing of an indicated on the proposed assessment, 
then the proposed assessment, without further action of the Tax 
Commission, shall become final and absolute .  A taxpayer who fails 
to file a protest to an assessment of taxes within the time period 
prescribed by this section may, within one (1) year of the date the 
assessment becomes final, request the Tax Commissi on to adjust or 
abate the assessment if the taxpay er can demonstrate, by a 
preponderance of the evidence, that the assessment or some portion 
thereof is clearly erroneou s.  If the Tax Commission determines that 
the proper showing has been made, the assessm ent or portion thereof 
determined to be clearly er roneous shall be deemed not to have 
become final and absolute.  No hearing to adjust or abate a clearly 
erroneous assessment may be granted after the Tax Commission 's   
 
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denial of such a request.  An order of the Tax Commission denying a 
taxpayer's request to adjust or abate an assessment alleged to be 
clearly erroneous is not an appealable order under Section 225 of 
this title.  No proceeding instituted by the Tax Commission to 
collect a tax liability may be s tayed because of a request made by a 
taxpayer to adjust or abate an assessment alleged to be clearly 
erroneous. 
F.  The Tax Commission may in its discretion extend the t ime for 
filing a protest for any period of time not to exceed an additional 
ninety (90) days.  Any extension granted shall not extend the period 
of time within which the notice re quired by Section 226 of this 
title may be filed. 
G.  Within a reasonable tim e after the hearing herein provided 
for, the Tax Commission shall make and enter an ord er in writing in 
which it shall set forth the disp osition made of the protest and a 
copy of such order shall forthwith be mailed to the taxpayer.  The 
order shall contain findings of fact and conclusions of law.  After 
removing the identity of the taxpayer , the Tax Commission shall make 
the order available for public inspection and shall publish those 
orders the Tax Commission deems to be of precedential value.  The 
taxpayer may within the time and in the manner provided for by 
Section 225 of this title, ap peal to the Supreme Court, but in the 
event the taxpayer fails to so proceed, the order shal l within 
thirty (30) days from the date a certified copy thereof is mailed to   
 
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the taxpayer, become final.  The provisions of Section 226 of this 
title shall not apply where a proposed assessment or an assessment 
of taxes has been permitted to become final. 
H.  In all instances where the proposed assessment or the 
assessment of taxes or additional taxes has been permitted to become 
final, a certified copy of the asses sment may be filed in the office 
of the county clerk of any county in this state, and upon b eing so 
filed, the county clerk shall enter same upon the judgment docket in 
the same manner as provided for in connection with judgments of 
district courts.  When an assessment is so filed and docketed, it 
shall have the same force and be subject to the s ame law as a 
judgment of the district court, and accordingly it shall constit ute 
a lien on any real estate of the taxpayer located in the county 
wherein filed; and execution may issue and proceedings in aid of 
execution may be had the same as on judgments of district courts.  
Such lien is hereby released and extinguished upon the p ayment of 
such assessment, or, except as otherwise provided herein, upon the 
expiration of ten (10) years after the date upon which the 
assessment was filed in the office of the c ounty clerk; provided, 
the Tax Commission may, prior to the release and extin guishment of 
such lien, refile the assessment one time in the office of the 
county clerk.  An assessment so refiled shall continue the li en 
until payment of the assessment, or upo n the expiration of ten (10) 
years after the date upon which the assessment w as refiled in the   
 
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office of the county clerk.  The remedies provided in this 
subsection shall be in addition to other remedies provided b y law.  
All active liens evidenced by an a ssessment filed with a county 
clerk's office prior to November 1, 1989, shall be released and 
extinguished if the assessment is not refiled prior to November 1, 
2001. 
I.  In order to make more definite the intentio n of the 
Legislature in connection with th e applicability or lack of 
applicability of the refund provisions of the tax statutes to those 
treating with proposed assessments and assessments that have become 
final, the Legislature being cognizant of the fact that such intent 
has been questioned, it i s declared to be the intent of the 
Legislature that the refund provisions sha ll be without application 
to taxes where the amount thereof has been determined by an 
assessment, other than an assessment designated as an "office 
audit", that has become final. 
SECTION 2.     AMENDATORY     68 O.S. 2021, Section 225, is 
amended to read as follows: 
Section 225. A.  Any taxpayer aggrieved by any order, rul ing, 
or finding of the Oklahoma Tax Commission directly affecting the 
taxpayer or aggrieved by a final order of the Tax Commission issued 
pursuant to subsection G of Sec tion 221 of this title may appeal 
therefrom directly to the Supreme Court of Oklahoma. Provided, any 
taxpayer appealing from a final order of the Tax Commission   
 
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assessing a tax or an additional tax or denial of a claim for refund 
may opt to file an appeal in district court as p rovided in 
subsection D of this section. 
B.  Within thirty (30) days after the date of mailing to the 
taxpayer of the order, ruling, or finding complained o f, the 
taxpayer desiring to appeal shall: 
1.  File a petition in error in the office of the Clerk of the 
Supreme Court; and 
2.  Request that the Tax Commission prep are for filing with the 
Supreme Court, within thirty (30) days, the record of the appeal, 
certified by the Secretary of the Tax Commission, and consisting of 
any citations, findings, judgments , motions, orders, pleadings and 
rulings, together with a transc ript of all evidence introduced at 
any hearing relative thereto, or such portion of such cit ations, 
findings, judgments, motions, orders, pleadings, rulings, and 
evidence as the appealing part ies and the Tax Commission may agree 
to be sufficient to present fully to the Court the questions 
involved. 
C.  Upon request of the taxpayer, the Tax Commis sion shall 
furnish the taxpayer a copy of the proceedings had in connection 
with the matter complain ed of. 
D.  In lieu of an appeal to the Supreme Court, any taxpay er 
aggrieved by a final order of the Tax Commission assessing a tax or 
an additional tax or denial of a claim for refund may opt to file an   
 
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appeal for a trial de novo in the district court of Oklahoma County 
or the county in which the taxpayer resides.  If the amount in 
dispute exceeds Ten Thousand Dollars ($10,000.00), the appeal shall 
be heard by a district or associate district judge sitting without a 
jury.  If the amount in dispute does not exceed Ten Thousand Dollars 
($10,000.00), the appeal may be hea rd by a special judge sitting 
without a jury.  An order resulting from a trial provided purs uant 
to this subsection shall be appealable directly to the Supreme Court 
of Oklahoma by either part y.  Such appeal shall be taken in the 
manner and time provided b y law for appeal to the Supreme Court from 
the district court in civil actions.  Upon the fi ling of an appeal, 
the order of the district court shall be superseded and ne ither 
party shall be required to give bond.  The provisions of this 
subsection shall be applicable for tax periods beginning after the 
effective date of this act.  Provided, if th e order applies to 
multiple tax periods which begin before and after the effe ctive date 
of this act, the appeal provided by this subsection shall be 
available to the aggrieved taxpayer. 
E.  If the appeal is from an order of the Tax Commission or a 
district court denying a refund of taxes previously paid and if upon 
final determination of the appeal, the order denying the refund is 
reversed or modified, the taxes prev iously paid, together with 
interest thereon from the date of the filing of the petition in   
 
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error at the rate provided in subsection A of Section 217 of this 
title, shall be refunded to the tax payer by the Tax Commission. 
F.  Such refunds and interest there on shall be paid by the Tax 
Commission out of monies in the Tax Commission clearing account from 
subsequent collections from the same source as the original tax 
assessment, provided that in th e event there are insufficient funds 
for refunds from subsequent collections from the same source, the 
refund shall be paid by the Tax Commission from monie s appropriated 
by the Legislature to the special refund reserve account for s uch 
purposes as hereinafter provided.  There is hereby created within 
the official depository of the State Treasury an agency special 
account for the Tax Commission for the purpos e of making such 
refunds as may be required under this section, not otherwise 
provided.  This accoun t shall consist of monies appropriated by the 
Legislature for the purpose of making refunds under this section. 
G.  If the appeal be from an order, judgment , finding, or ruling 
of the Tax Commission other than one assessing a tax and from which 
a right of appeal is not otherwise specifically provided for in this 
article the Uniform Tax Procedure Code, any aggrieved taxpayer may 
appeal from that order, judgmen t, finding, or ruling as provided in 
this section.  The filing of such an app eal shall supersede the 
effect of such order, judgment, ruling, or finding of the Tax 
Commission.   
 
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H.  This section shall be construed to provide to the taxpayer a 
legal remedy by action at law in any case where a tax, or the method 
of collection or enforce ment thereof, or any o rder, ruling, finding, 
or judgment of the Tax Commission is compl ained of, or is sought to 
be enjoined in any action in any court of this state or the Unite d 
States of America. 
I.  All hearings held in proceedings pursuant to this sec tion 
shall be confidential and shall be held in closed court without 
admittance of any person other than interested parties, their 
counsel, and employees of the Oklahoma Tax Comm ission and its 
counsel.  Confidential information filed with or submitted to t he 
Supreme Court or district court in conjunction with any proceeding 
pursuant to this section shall not constitute a public record and 
shall be sealed by the court.  Access to confidential information 
shall be strictly controlled. 
SECTION 3.     AMENDATORY     68 O.S. 2021, Section 226, is 
amended to read as follows: 
Section 226. (a) In addition to the right to a protest of a 
proposed assessment as authorized by Section 221 of this title, a 
right of action is hereby created to afford a remedy to a taxpayer 
aggrieved by the provisions of this articl e or of any other state 
tax law, or who resists the collection of or the enforcement of the 
rules or regulations of the Tax Commission relating to the   
 
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collection of any state tax; however, such remedy shall be limited 
as prescribed by subsection (c) of thi s section. 
(b)  Within thirty (30) days from the date of mailing to the 
taxpayer of indicated on an assessment for taxes or additional taxes 
pursuant to Section 221 of this title by the Tax Com mission, any 
such taxpayer shall pay the tax to the Tax Commiss ion, and at the 
time of making such payment shall give notice to the Tax Commission 
of his intention to file su it for recovery of such tax.  The 
taxpayer shall not be required to file suit with in such thirty-day 
period in order to prosecute an action as au thorized by this 
section; however, failure to file such suit within one (1) year from 
the date of mailing of the assessment shall result in the assessment 
becoming final and absolute.  If the t axpayer prevails the Tax 
Commission shall, by cash voucher draw n by the Tax Commission upon 
its official depository clearing account or special refund reserve 
account with the State Treasurer, refund to the taxpayer the amount 
of tax determined not to be d ue pursuant to the final judgm ent of 
the court having jurisdict ion, together with inter est on such amount 
at the rate  applicable to money judgments in civil cases from the 
date of payment by the taxpayer to the date of the refund by the Tax 
Commission.  The refunds paid shall be payab le as provided in 
Section 225(d). If the taxpayer prevai ls and the court determines 
that the position of the Tax Commission in the proceeding w as not 
substantially justified, the court shall award the taxpayer a   
 
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judgment for reasonable attorney fees, reas onable expenses of expert 
witnesses in connection with th e proceeding and reasonable costs of 
any study, analysis, engineering report, test or p roject which is 
found by the court to be necessary for the preparation of the 
taxpayer's case. 
(c)  This section shall afford a legal remedy and right of 
action in any state or federal court having jurisdiction of the 
parties and the subject matter.  It sh all be construed to provide a 
legal remedy in the state or federal courts by actio n at law only in 
cases where the taxes complained of are claime d to be an unlawful 
burden on interstate commerce, or the collection thereof violative 
of any Congressional Act or provision of the Federal Constitution, 
or in cases where jurisdiction is veste d in any of the Courts of the 
United States.  In all actions br ought hereunder service of process 
upon the Chairman of the Tax Commission shall be sufficient service, 
and the Tax Commission shall be the sole, necessary and proper party 
defendant in any suc h suit, and the State Treasure r shall not be a 
necessary or proper party thereto. 
(d)  Upon request of any taxpayer and upon proper showing that 
the principle of law involved in the assessment of any tax is 
already pending before the courts for judicial de termination, the 
taxpayer, upon agreement to abide by the decis ion of the court, may 
pay the tax so assessed under protest, but need not file a suit.   
 
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SECTION 4.    AMENDATORY     68 O.S. 2021, Sec tion 227, as 
amended by Section 1, Chapt er 114, O.S.L. 2022 (68 O.S. Supp. 2022, 
Section 227), is amended to read as follows: 
Section 227. A.  Except as provided in subsection B of Section 
1361.2 and subsection D of Se ction 1364.1 of this title, any 
taxpayer who has paid to the State of Oklahoma , through error of 
fact, or computation, or misinterpretation of law, any tax collected 
by the Tax Commission may, as he reinafter provided, be refunded the 
amount of such tax so erroneously paid, without interest. 
B.  1.  Except as otherwise provided by pa ragraph 2 of this 
subsection, any taxpayer who has so paid any such tax may, within 
three (3) years from the date of pay ment thereof file with the Tax 
Commission a verified claim for refund of such tax so erroneously 
paid.  The Tax Commission may accept an amended withholding tax o r 
other report or return as a verifi ed claim for refund if the amended 
report or return establ ishes a liability less than the original 
report or return previously filed. 
2.  Upon August 26, 2016, with respect to the sales tax impo sed 
by Section 1354 of thi s title and with respect to the use tax 
imposed by Section 1402 of this title, any taxpayer wh o has so paid 
such sales or use tax may, within two (2) ye ars from the date of 
payment thereof file with the Tax Commission a verified c laim for 
refund of such tax so erroneously paid.  The Tax Commission may 
accept an amended sales or use tax report or re turn as a verified   
 
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claim for refund if the amended report or return establishes a 
liability less than the original report or return prev iously filed. 
C.  The claim so filed with the Tax Commission, except for an 
amended report or return, shall specify the name of the taxpayer, 
the time when and period for which t he tax was paid, the nature and 
kind of tax so paid, the amount of the tax whi ch the taxpayer 
claimed was erroneously paid, the grounds upon which a refund is 
sought, and such other information or d ata relative to such payment 
as may be necessary to an adj ustment thereof by the Tax Commission.  
It shall be the duty of the Commission to determine what amount of 
refund, if any, is due as soon as practicable after such claim has 
been filed and advise th e taxpayer about the correctness of his 
claim and the claim for refund shall be approved or denied by 
written notice to the taxpayer. 
D. If the claim for refund is denied, the taxpayer may file a 
demand for hearing with the Commission.  The demand for hearing must 
be filed on or before the sixtieth day after the date indicated on 
the notice of denial was mailed.  If the taxpayer fails to file a 
demand for hearing, the claim fo r refund shall be barred. 
E.  Upon the taxpayer's timely filing of a demand for hearing, 
the Commission shall set a date for hearing upon the claim for 
refund which date shall not be later than sixty (60) days from the 
date the demand for hearing was maile d.  The taxpayer shall be 
notified of the time and place of the hearing.  The hearing may be   
 
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held after the sixty-day period provided by this subsection upon 
agreement of the taxpayer. 
F. The provisions of this section shall not apply: 
1.  To refunds of income tax erroneously paid, refun ds of which 
tax shall be payable out of the income tax adjust ment fund as 
provided by law; 
2. To estate tax because the payment of such tax is covered by 
an order of the Tax Commission and the estate and interested parties 
are given notice that Commission 's position and computation of the 
tax will become final unle ss they protest and resist the payment 
thereof as provided by statute; nor 
3.  In any case where the tax was paid after an assessment 
thereof was made by the Tax Commission which assessment becam e final 
under the law. 
SECTION 5.     AMENDATORY     68 O.S. 2021, Section 231, is 
amended to read as follows: 
Section 231. A.  If any tax, imposed or levied by any state tax 
law, or any portion of such tax, is not paid before the same becomes 
delinquent, the Oklahoma Tax Commission may immediately issue a 
warrant under its official seal.  A tax warrant directed to the 
sheriff of any county of the state shall command the sheriff to levy 
upon and sell without any appraise ment or valuation any real or 
personal property of the taxpayer found within the county for the 
payment of the delinquent ta x, interest and penalties, and the cost   
 
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of executing the warrant, and to retur n such warrant to the Tax 
Commission, and to pay to it any monies collected by virtue thereof, 
by a time to be therein specified, not more than sixty (60) days 
from the date of the warrant. 
B.  The Tax Commission shall, immediately upon issuance of the 
warrant, file with the county clerk of the county for whi ch the 
warrant was issued a copy thereof, and thereupon the county clerk 
shall record and index such warrant in the same man ner as judgments 
using the name of the taxpayer named in the warrant, a short name 
for the tax, the amount of the tax or portion the reof, and interest 
and penalties for which the warrant was issued, and the date and 
time when such copy was filed.  The Tax Commission may shall file 
the warrant in the appropriate office of the county clerk by 
electronic means. The filing of the warrant in the office of the 
county clerk of the county, shall constitute and be evidence and 
notice of the state's lien upon any interest in any real property of 
the taxpayer against whom such warrant is issue d, until such tax, 
penalty and interest accruing thereon is paid.  Such lien shall be 
in addition to any and all other liens existing in favor of the 
state to secure the payment of the unpaid tax, penalty, interest and 
costs, and such lien shall be paramou nt and superior to all other 
liens of whatsoever kind or cha racter, attaching to any of said 
property subsequent to the date and time of such filing and shall be 
in addition to any lien provided by Section 234 of this title.  The   
 
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Tax Commission shall, imme diately upon issuance of the warrant, 
mail, by regular mail, a copy of the warrant to the last-known 
address of the delinquent taxpayer.  Such lien is hereby released 
and extinguished upon the payment of such tax, penalty, interest and 
costs, or, except as otherwise provided herein, upon the expiration 
of ten (10) years after the date upon which the warrant was filed 
with the county clerk; provided, the Tax Commission may, prior t o 
the release and extinguishment of such lien, refile the warrant in 
the office of the county clerk.  A warrant so refiled shall continue 
the lien until payment of the tax, penalty, interest and costs, or 
upon the expiration of ten (10) years after the dat e upon which the 
warrant was refiled and indexed by the county clerk.  All act ive 
liens evidenced by a warrant filed with a county clerk 's office 
prior to November 1, 1989, shall be released and extinguished if the 
warrant is not refiled prior to November 1, 2001. 
C.  Except as otherwise provided in subsection D of this 
section, the Tax Commission shall forward the filed warrant to the 
sheriff of the county in which the warrant was filed.  Upon receipt 
of the warrant, such sheriff shall thereupon proceed to execute the 
tax warrant in the same manner prescribed by law for executions 
against property upon judgment of a court of record; and such 
sheriff shall execute and deliver to the purchaser a bill of sale or 
deed, as the case may be.   
 
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D.  The Tax Commission shall not direct or forward to the 
sheriff of any county any tax warrant issu ed pursuant to collection 
by the Tax Commission.  The Tax Co mmission shall promulgate rules 
pertaining to tax warrants issued under this section. 
E.  The Tax Commission may levy upon and sell without any 
appraisement or valuation any real or personal prope rty of any 
taxpayer identified by a filed tax warrant.  The Tax Commission may 
execute the tax warrant in the same manner prescribed by law for 
executions against property upon j udgment of a court of record and 
may execute and deliver to the purchaser a bi ll of sale or deed, as 
the case may be. 
F.  Any purchaser, o ther than the State of Oklahoma, shall be 
entitled, upon application to the court having jurisdiction of the 
property, to have confirmation, the procedure for which shall be the 
same as is now provided for the confirmation of a sale of property 
under execution, of such sale prior to the issuance of a bill of 
sale or deed.  The State of Oklahoma shall be authorized to make 
bids at any such sale to the amount of tax, penalty and costs 
accrued.  In the event such bid is successful, the sheriff shall 
issue proper muniment of title to the Tax Commission which shall 
hold such title for the use and benefit of the State of Oklahom a; 
and any taxpayer, or transferee of such taxpayer, shall have the 
right, at any time within one (1) year from the date of such sale, 
to redeem such property, upon the payment of all taxes, penalties   
 
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and costs accrued to the date of redemption.  Such appl icant shall 
not be entitled to a credit upon such taxes, penalties and costs, by 
reason of revenue that might have accrued to the State of Oklahoma 
or other purchaser under sale, prior to such redemption.  After the 
expiration of the period of redemption h erein provided, the Tax 
Commission acting for the State of Oklahoma may sell s uch property 
at public auction, upon giving thirty (30) days ' notice, published 
in a newspaper of general circulation in the county where such 
property is located, to the highest and best bidder for cash; and 
upon a sale had thereof, or when a redemption i s made, the Tax 
Commission, for and on behalf of the State o f Oklahoma, shall issue 
its bill of sale or quit claim deed, as the case may be, to the 
successful bidder or to the re demptioner.  Such muniment of title 
shall be executed by the Tax Commission, a nd attested by its 
secretary, with the seal of the Tax Commi ssion affixed.  The sheriff 
shall be entitled to the same fee for services in executing the 
warrant, as the sheriff wo uld be entitled to receive if he or she 
were executing an execution issued by the court clerk of the county 
upon a judgment of a court of record. 
G.  If any sheriff shall refuse or neglect to levy upon and sell 
any real or personal property of any taxpayer as directed by any 
warrant issued by the Tax Commission, or shall refuse or n eglect, on 
demand, to pay over to the Tax Commission, its ag ents or attorneys, 
all monies collected or received under any warrant issued by the Tax   
 
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Commission, at any time after collecting or receiving the same, such 
sheriff or other officer shall, upon mo tion of the Tax Commission in 
court, and after thirty (30) d ays' notice thereof, in writing, be 
amerced in the amount for which any such warrant was issued by the 
Tax Commission, together with all penalties and costs and with an 
additional penalty of ten p ercent (10%) thereon, to and for the use 
of the State of Oklahoma.  Every surety of any sheriff or officer 
shall be made a party to the judgment rendered as aforesaid against 
the sheriff or other officer. 
H.  The Tax Commission may expend funds from the Ok lahoma Tax 
Commission Fund in the State Treasury to reimburs e the sheriff for 
travel and administrative costs actually and necessarily incurred 
while performing duties required b y this section.  Such costs shall 
be assessed against the delinquent taxpayer, shall be added to the 
amount necessary to satisfy the tax w arrant, and upon collection 
thereof shall be deposited in the Oklahoma Tax Commission Fund. 
I.  A tax warrant issued a nd filed under authority of this 
section shall: 
1.  Constitute and be evidence and notice of the state 's lien 
upon real property; and 
2.  Not be subject to the provisions of any dormancy statute 
which would limit the enforceability, effect or operation of the 
lien, except as otherwise provided in this section.   
 
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J.  After July 1, 1993 , the Tax Commission shall not issue any 
certificates of indebtedness pursuant to the provisions of Section 
230 of this title. 
K.  When a tax warrant has been issued and filed as provided in 
this section, the Tax Commission shall have all of the remedies a nd 
may take all of the proceedings thereon for the collectio n thereof 
which may be had or taken upon a judgment of the district court. 
SECTION 6.     AMENDATORY    68 O.S. 2021, Section 255.2, is 
amended to read as follows: 
Section 255.2 As provided in Section 426 of Title 63 of the 
Oklahoma Statutes, the State Department of Health Oklahoma Medical 
Marijuana Authority and the Oklahoma Tax Commission shall enter into 
a contract whereby the Ta x Commission shall have authority to 
assess, collect and enforce the seven percent (7%) tax on retail 
medical marijuana sales and any penalties and interest thereon.  
Such assessment, collection and enforcement authority shal l apply to 
any tax and any pena lty or interest liability on retail medical 
marijuana sales existing at the time of contracting.  The contract 
shall provide for the a ssessment, collection and enforcement of the 
tax on retail medical marijuana sales in the s ame manner as the 
administration, collection and enforcement of any tax payabl e by any 
taxpayer subject to taxation under any state tax law.  For providing 
such collection assistance, the Tax Commission shall charge the 
State Department of Health Oklahoma Medical Marijuana Authority a   
 
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fee of one and five-tenths percent (1.5%) of the gross collection 
proceeds.  All funds retained by the Tax Commission for the 
collection services shall be deposited in the T ax Commission 
Reimbursement Fund in the State Treasur y. 
SECTION 7.     AMENDATORY     68 O.S. 2021, Section 1364, is 
amended to read as follows: 
Section 1364. Permits to do busine ss. 
A.  Every person desiring to engage in a business within this 
state who would be designated as a Group One or Group Three vendor, 
pursuant to Section 1363 of this title, shall be requir ed to secure 
from the Oklahoma Tax Commission every three (3) years a written 
permit for a fee of Twenty Dollars ($20.00) prior to engaging in 
such business in this state.  Each such person shall file with the 
Tax Commission an application for a permit to engage in or transact 
business in this state, setting forth such in formation as the Tax 
Commission may require.  The application shall be signed by the 
owner of the business or r epresentative of the business entity and 
as a natural person, and, in the case of a corporation, as a legally 
constituted officer thereof.  To obtain a sales tax permit, an 
individual or sole proprietor must be at least eighteen (18) years 
of age. A parent or legal guardian may apply for a permit on behalf 
of an individual or sole p roprietor who is not at least eighteen 
(18) years of age, provided t he parent or legal guardian will be 
considered the authorized user responsible for remitting state tax.   
 
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B.  Upon receipt of an initial application, the Tax Commission 
may issue a probation ary permit effective for six (6) months which 
will automatically re new for an additiona l thirty (30) months unless 
the applicant receives written notification of the refusal of t he 
Commission to renew the permit.  If the applicant receives a notice 
of refusal, the applicant may request a hearing to show cause why 
the permit should be renewed .  Upon receipt of a request for a 
hearing, the Tax Commission shall set the matter for hea ring and 
give ten (10) days' notice in writing of the time and place of the 
hearing.  At the hearing, the applicant shall set forth the 
qualifications of the applica nt for a permit and proof of compli ance 
with all state tax laws. 
C.  Holders of a probation ary permit as provided in subsection B 
of this section shall not be permitted to present the permit to 
obtain a commercial license plate for thei r motor vehicle as 
provided in Section 1133.1 of Title 47 of the Oklahoma Statutes. 
D.  Upon verification that the applicant is a Group Three 
vendor, the Tax Commission may require such app licant to furnish a 
surety bond or other security as the Commission may deem necessary 
to secure payment of taxes under th is article, prior to issuance of 
a permit for the place of business set forth in the application for 
permit.  Provided, the Tax Commis sion is hereby authorized to set 
guidelines, by adoption of regulat ions, for the issuan ce of sales 
tax permits.  Pursuant to said guidelines the Tax Commission may   
 
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refuse to issue permits to any Group Three vendors, or any class of 
vendors included in the whole classification of Group Three vendors, 
if the Tax Commission determines that it i s likely this state will 
lose tax revenue due to the difficulty of enforcing this article f or 
any reasons stated in subsection (T) of Section 1354 of this title. 
E.  A separate permit for each additional place of business to 
be operated must be obtained from the Tax Commission for a fee of 
Ten Dollars ($10.00).  Such permit shall be good for a p eriod of 
three (3) years.  The Tax Commission shall grant and issue to each 
applicant a separate permit for each place of business in this 
state, upon proper application therefor and verification ther eof by 
the Tax Commission. 
F.  A permit is not assignabl e and shall be valid only for the 
person in whose name it is issued and for th e transaction of 
business at the place designated therein.  The per mit shall at all 
times be conspicuously displayed at th e place of business for which 
issued in a position where it can be easily seen.  The permit shall 
be in addition to all other permits required by the laws of this 
state.  Provided, if the location of t he business is chang ed, such 
person shall file with the Tax Commission an application for a 
permit to engage in or transact business at the new location.  Upon 
issuance of the permit to the new location of such business, no 
additional permit fee shall be d ue until the expirat ion of the 
permit issued to the pre vious location of such business.   
 
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G.  It shall be unlawfu l for any person coming within the class 
designated as Group One or the class designated as Group Three to 
engage in or transact a business of re selling tangible per sonal 
property or services within t his state unless a written permit or 
permits shall have been issued to such person.  Any person who 
engages in a business subject to t he provisions of this section 
without a permit or permits, or after a permit has been suspended, 
upon conviction, shall be guilty of a misdemeanor punishable by a 
fine of not more than One Thousand Dollars ($1,000.00).  Any person 
convicted of a second or subsequent violation hereof shall be guilty 
of a felony and punisha ble by a fine of not more than Five Thousand 
Dollars ($5,000.00) or by a term of imprisonment in the State 
Penitentiary for not more than two (2) years, or both such fine and 
imprisonment. 
H.  Any person operating under a permit as provided in this 
article shall, upon discontinuance of business by sale or othe rwise, 
return such permit to the Tax Commission for canc ellation, together 
with a remittance for any unpaid or accrued taxes.  Failure to 
surrender a permit and pay any and all accrued taxes will be 
sufficient cause for t he Tax Commission to refuse to issu e a permit 
subsequently to such person to engage in or t ransact any other 
business in this state.  In the case of a sale of any busine ss, the 
tax shall be deemed to be due on the sale of the fixtures a nd 
equipment, and the Tax Commission shall not issue a permit to   
 
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continue or conduct the business to the purcha ser until all tax 
claims due the State of Oklahoma have been settled. 
I.  All permits issued under the provisions of this article 
shall expire three (3) years from t he date of issuance at the close 
of business at each place or location of the business with in this 
state.  No refund of the fee shall be made if the business is 
terminated prior to the expiration of the permit. 
J.  Whenever a holder of a permit fails to co mply with any 
provisions of this ar ticle, the Tax Commission, after giving ten 
(10) days' notice in writing of the time and place of hearing to 
show cause why the permit should not be revoked, may revoke or 
suspend the permit, the permi t to be renewed upon removal of cause 
or causes of revocation or suspension.  However, if a holder of a 
permit becomes delinquent for a period of three (3) months or more 
in reporting or paying of any tax due under this article, any duly 
authorized agent of the Tax Commission may remove the permit from 
the taxpayer's premises and it shall be returned or renewed onl y 
upon the filing of proper reports and payment of all taxes due under 
this article. 
K.  Permits are not required of persons coming within the 
classification designa ted as Group Two.  The Oklahoma Tax Commission 
shall issue a limited permit to Group Five v endors.  The permit 
shall be in such form as the Tax Commission may prescribe.   
 
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L.  Nothing in this article shall be construed to allow a permit 
holder to purchase, t ax exempt, anything for resale that the permit 
holder is not regularly in the business of r eselling. 
M.  All monies received pursuant to issuance of such permits to 
do business shall be paid to the State Treasurer and placed to the 
credit of the General Re venue Fund of the State Treasury. 
N.  Notwithstanding the provisions of Section 205 of this title, 
the Oklahoma Tax Commission is authorized to release the following 
information contained in the Master Sales and Use Tax File to 
vendors: 
1.  Permit number; 
2.  Name in which permit is issued; 
3.  Name of business operation if different from owners hip 
(DBA); 
4.  Mailing address; 
5.  Business address; 
6.  Business class or St andard Industrial Code (SIC); and 
7.  Effective date and expiration or cancellation date of 
permit. 
Release of such inform ation shall be limited to tax remitters 
for the express purpose of determining the validity of sales permits 
presented as evidence of purchasers' sales tax resale status under 
this Code.   
 
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The provisions of this subsection shall be strictly interpreted 
and shall not be construed as permitting the disclosure of an y other 
information contained in the records and files of the Tax Commission 
relating to sales tax or to any other taxes. 
This information may be provided on a subscription basis, with 
periodic updates, and sufficient fee charged, not to exceed One 
Hundred Fifty Dollars ($150.00) per year, to offset the 
administrative costs of provi ding the list.  All revenue received by 
the Oklahoma Tax Commission from such fees shall be deposited to the 
credit of the Oklahoma Tax Commission Revolving Fund.  No liability 
whatsoever, civil or criminal, shall attach to any member of the Tax 
Commission or any employee thereof for any error or omission in the 
disclosure of information pur suant to this subsection. 
O.  If the Tax Commission enters into the Streamlined Sales and 
Use Tax Agreement under Section 1354.18 of this title, the Tax 
Commission is authorized to participate in its online sales and use 
tax registration system and shall n ot require the payment of the 
registration fees or other charges provided in this section f rom a 
vendor who registers within the online system if the vendor has no 
legal requirement to register. 
SECTION 8.     AMENDATORY     68 O.S. 2021, Section 1364.2, is 
amended to read as follows: 
Section 1364.2 A.  Promoters or organizers of special events 
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Oklahoma Tax Commission at lea st twenty (20) days prior to the 
special event.  The application shall be accompanied by a fee of 
Fifty Dollars ($50.00).  The application shall include the location 
and dates of the special event, expected number of vendor s, and any 
other information that may be required by the Tax Commission .  A 
separate permit shall be required for each special eve nt and must be 
prominently displayed.  Multiple events held at the same location 
during the calendar year may be included in o ne application. 
B.  All monies received from such fees shall be paid to the 
State Treasurer and placed to the credit of the Genera l Revenue Fund 
of the State Treasurer. 
C.  Promoters or organizers shall provide vendor letters or 
forms to special event vend ors for reporting sales tax collections 
and any other information that may be required by the Tax 
Commission. 
D.  Unless otherwise provided in this section, special event 
vendors shall collect sales tax from purchasers of tangible personal 
property and services taxable under Section 1350 et seq. of this 
title and shall remit the tax, along with a sales tax report, to the 
promoter or organizer. 
E.  Within fifteen (15) days followin g the conclusion of the 
special event, the organizer or promoter shall forward all reports 
and payments to the Tax Commission alo ng with a completed sales tax 
report.  If not filed on or before the fifteenth day, the tax shall   
 
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be delinquent from such date.  Reports timely mailed shall be 
considered timely filed.  If a report is not timely filed, interest 
shall be charged from the da te the report should have been filed 
until the report is actually filed. 
F.  At least ten (10) days prior to the start o f the special 
event, the organizer or promoter shall submit a list of all vendors 
registered to attend the event . Within fifteen (15) days following 
the conclusion of the special event, the organizer or promoter shall 
also submit a list of vendors at who actually attended each event 
that hold a valid sales tax per mit issued under Section 1364 of this 
title.  The Each list shall include the vendor 's name, address, 
telephone number, email address and sales tax permit number taxpayer 
identification number.   If a vendor holds an Oklahoma sales tax 
permit issued under Section 1364 of th is title, the permit numbers 
shall also be included . 
G.  For the purposes of c ompensating the promoter or organizer 
in keeping sales tax records, filing reports and r emitting the tax 
when due, a promoter or organizer shall be allowed a deduction of 
the tax due as provided in Section 1367.1 of this title. 
H.  Promoters and organizers shall only be liable for failure to 
report and remit all taxes that are remitted to the m by special 
event vendors. 
I. H. Promoters or organizers of a special event that is held 
on an annual basis during the same thirty -day period each year may   
 
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request that the Tax Commission limit their responsibilities to the 
following: 
1.  Submitting of an a pplication for a special event permit as 
provided in subsection A of this section; 
2.  Providing report forms to special event vendors as provided 
in subsection C of this section; and 
3.  Within fifteen (15) days following the conclusion of the 
special event, submitting a list of special event vendors at each 
event, including the vendor 's name, address, and telephone number. 
Such requests may be denied by the Tax Comm ission for reasons 
including, but not limited to, failure by the promoter to comply 
with the requirements of this section or failure by vendors of the 
promoter's previous special events to comply with the provisions of 
subsection J I of this section. 
J. I. Special event vendors of special events that are approved 
under subsection I of this section s hall remit the tax along with a 
sales tax report directly to the Tax Commission within fi fteen (15) 
days following the conclusion of the special event.  If not filed on 
or before the fifteenth day, the tax shall be delinquent from such 
date.  Reports timel y mailed shall be considered timely filed.  If a 
report is not timely filed, interest sha ll be charged from the date 
the report should have been filed until the report is actually 
filed. 
K. J. As used in this section:   
 
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1.  "Promoter" or "organizer" means any person who organizes or 
promotes a special event which results in the rental, occupati on, or 
use of any structure, lot, tract of land, sample or display case , 
table, or any other similar items for the exhibition and sale of 
tangible personal property or se rvices taxable under Section 1350 et 
seq. of this title by special event vendors; 
2.  "Special event" means an entertainment, amusement, 
recreation, or marke ting event that occurs at a single location on 
an irregular basis and at which tangible personal pr operty is sold. 
"Special event" shall include, but not be limited to, gun shows, 
knife shows, craft shows, antique shows, flea markets, carnivals, 
bazaars, art shows, and other merchandise displays or exhibits.  
Special event shall not include any county, district, or state fair 
or public or private school or university -sponsored event.  Sp ecial 
event shall not include an event sponsored by a city or town that 
includes less than ten special event vendors or any event sponsored 
by a church organization exemp t from federal income tax pursuant to 
Section 501(c)(3) of the Internal Revenue Code. Special event shall 
not include a registered farmers market which is a designated area 
in which farmers, growers or producers from a defined region gather 
on a regularly scheduled basis to sell at retail nonpotentially 
hazardous farm food products and who le-shell eggs to the public; and 
3.  "Special event vendor " means a person making sales of 
tangible personal property or services taxable under Section 1350 et   
 
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seq. of this title at a special event within this state and who is 
not permitted under Section 1 364 of this title. 
SECTION 9.     AMENDATORY     68 O.S. 2021, Sectio n 2373, is 
amended to read as follows: 
Section 2373. A.  Any claim for refund filed pursua nt to this 
section must be made on a return, in the form prescribed by the 
Oklahoma Tax Commission. 
B.  Any claim for refund of an overpayment of any tax imposed by 
Section 2355 of this title must be made within three (3) years from 
the due date of the ret urn, including the period of any extension of 
time for filing a return, or two (2) years from the payment of the 
tax liability, whichever of such periods expires lat er, or if no 
return was filed by the taxpayer, within two (2) years from the time 
the tax was paid. 
C.  Except as provided in subsection H of Section 2375 of this 
title, no refund shall be allowed or made after the expiration of 
the period of limitation pr escribed in subsection B of this section 
for the filing of a claim for refund, unless a cla im for refund is 
filed by the taxpayer within such period.  If a claim for ref und is 
filed during the period prescribed in subsection B of this section, 
the amount of the refund, if any, shall not exceed the amount of tax 
paid within the period, immediatel y preceding the filing of the 
claim, equal to three (3) years plus the period of any extension of 
time for filing a return. If the claim was not filed within the   
 
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three (3) year period prescribed in subsection B of this section, 
the refund shall not exceed the portion of the tax paid during the 
two (2) years immediately preceding the filing of the claim. 
 
D. If, upon any revision or adjustment, including overpayment or 
illegal payment on account of income derived from tax -exempt Indian 
land, any refund is found to be due any taxpayer, it shall be paid 
out of the "Income Tax Withholdin g Refund Account", created by 
Section 2385.16 of this title, in the same manner as refu nds are 
paid pursuant to such section.  The information filed, reflecting 
the revision or adjustment, shall constitute the claim for refund. 
E. Except as provided in su bsection H of Section 2375 of this 
title, the amount of the refund shall not exceed the portion of the 
tax paid during the three (3) years immediately preceding the filing 
of the claim, or, if no claim was filed, then during the three (3) 
years immediately preceding the allowance of the refund.  However, 
this The three-year limitation set forth in subsection C of this 
section shall not apply to the amount of refunds payable upon c laims 
filed by members of federally recognized I ndian tribes or the United 
States on behalf of its Ind ian wards or former Indian wards, to 
recover taxes illegally co llected from tax-exempt lands.  In the 
case of any refund to a member of a federally recogn ized Indian 
tribe or to the United States on beh alf of its Indian wards or 
former Indian wards, to rec over taxes illegally collected on bonus   
 
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payments from oil and g as leases located on tax-exempt Indian lands 
pursuant to this section, the Tax Commission s hall pay interest on 
all refunds issued after Ja nuary 1, 1996, at the rate of six percent 
(6%) per annum from the date of payment by the taxpayer to the date 
of the refund. 
F. In cases where that the Tax Commission and the taxpayer have 
signed a consent, as provided by law, extending the period during 
which the tax may be assessed, the period during which the taxp ayer 
may file a claim for refund or during which an al lowance for a 
refund may be made shall be automatically extended to the final date 
fixed by such consent plus thirty (30) days. 
G. The Oklahoma Tax Com mission may authorize the use of direct 
deposit in lieu of refund checks for electronically filed income tax 
returns. 
SECTION 10.     AMENDATORY     68 O.S. 2021, Section 2375, i s 
amended to read as follows: 
Section 2375. A.  At the time of transmitting t he return 
required hereunder to the Oklahoma Tax Commission, On the original 
due date of the return, not including any extensions, the taxpayer 
shall remit therewith to the Tax C ommission the amount of tax due 
under the applicable provisions of Section 2351 et seq. of this 
title.  Failure to pay such tax on or before the date the return is 
due, not including any extensions, shall cause the tax to become 
delinquent.  If the return is filed electronically, the amount of   
 
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the tax due pursuant to the provisions of this article shall be due 
on or before the twentieth day of April following the clos e of the 
taxable year regardless of when the return is electronically filed.  
The tax shall be deemed delinquent if unpaid aft er the twentieth day 
of April if the return is electronically filed.  Provided, if the 
Internal Revenue Code provides for a later due date for returns of 
individuals, the Tax Commission shall accept payments made with 
returns filed by individuals by such d ate and such payments shall be 
considered as timely paid. 
B. If any tax due under Section 2351 et seq. of this title, 
except a deficiency determined under Section 221 of this title, is 
not paid on or before the date such tax becomes delinquent, a 
penalty of five percent (5%) of the total amount of the tax due 
shall be added thereto, collected and paid.  However, the Tax 
Commission shall not collect the penalty assessed if the taxpayer 
remits the tax and interest within sixty (60) days of the mailing of 
a proposed assessment or voluntarily pays the tax upon the filing of 
an amended return. 
C.  If any part of deficiency, arbitrary or j eopardy assessment 
made by the Tax Commission is based upon or occasioned by the 
refusal of any taxpayer to file with the Tax Commission any return 
as required by Sectio n 2351 et seq. of this title, within ten (10) 
days after a written demand for such repo rt or return has been 
served upon any taxpayer by the Tax Commission by registered letter   
 
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with a return receipt attached, the Tax Commission may assess and 
collect, as a penalty, twenty-five percent (25%) of the amount of 
the assessment.  In the exercise o f the authority granted by 
subsection C of Section 223 and Section 224 of this title, the T ax 
Commission shall assess the tax as an estimated tax on the basis of 
its own determination of the Oklahoma taxable income of the 
taxpayer, to be adjusted if and wh en Oklahoma taxable income is 
ascertained under the provisions of Section 2351 et seq. of t his 
title. 
D.  If any part of any d eficiency was due to negligence or 
intentional disregard, without the intent to defraud, then ten 
percent (10%) of the total amoun t of the deficiency, in addition to 
such deficiency, including interest as authorized by la w, shall be 
added, collected and pa id. 
E.  If any part of any deficiency was d ue to fraud with intent 
to evade tax, then fifty percent (50%) of the total amount of t he 
deficiency, in addition to such deficiency, including interest as 
herein provided, shall be added, collected and paid. 
F.  The provisions in this section for penaltie s shall supersede 
all other provisions for penalties on income taxes.  The provisions 
in this section for penalties shall supersede the provisions in the 
Uniform Tax Procedure Co de, Section 201 et seq. of this tit le, only 
to the extent of conflict between such provisions and the penalty 
provisions in this section.   
 
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G.  All taxes, penalties an d interest levied under Section 2351 
et seq. of this title must be paid to the Tax Commissi on at Oklahoma 
City, in the form or remittance required by and payable to it. 
H.  1.  The period of time prescribed in Section 223 of this 
title, in which the proced ures for the assessment of income tax may 
be commenced by the Tax Commission, shall be toll ed and extended 
until the amount of taxable income for any year of a taxpayer under 
the Internal Revenue Code has been finally determined under 
applicable federal la w and for the additional period of time 
hereinafter provided in this subsection. 
2.  If, in such final determination, the amou nt of taxable 
income for any year of a taxp ayer under the Internal Revenue Code is 
changed or corrected from the amounts included in the federal return 
of the taxpayer for such year and such change or correction affects 
the Oklahoma taxable income of the t axpayer for such year, the 
taxpayer, within one (1) year after such final determination of the 
corrected taxable income, shall fil e an amended return under Section 
2351 et seq. of this title reporting the corrected Oklaho ma taxable 
income, and the Tax Comm ission shall make assessment or refund 
within two (2) years from the date the return required by this 
paragraph is filed and not t hereafter, unless a waiver is agreed to 
and signed by the Tax Commission and the taxpayer. 
3.  In the event of failure by a ta xpayer to comply with the 
provisions of paragraph 2 of this subsection, the statute of   
 
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limitations shall be tolled for a period of time equal to the time 
between the date the amended return under this subsection is 
required until such return is actually fu rnished. 
4.  In administering the provision s of this subsection, the Tax 
Commission shall have the authority to audit each and eve ry item of 
income, deduction, credit or any other matter related to the return 
where such items or matters relate to allocatio n or apportionment 
between the State of Okl ahoma and some other state or the federal 
government even if such items or matters were not affected by 
revisions made in such final determination.  Where such items or 
matters do not relate to allocation or appor tionment between the 
State of Oklahoma and some other state or the federal government, 
the Tax Commission shall be bound by the re visions made in such 
final determination. 
5.  The provisions of this subsection shall be ef fective on 
September 1, 1993, and e xcept in the case of tax years which are th e 
subject of closing, settlement or resolution agreements entered into 
by taxpayers and the Tax Commission, keep open all tax years 
beginning after June 30, 1988, and all tax yea rs beginning on or 
before June 30, 1988, for which extensions of the statute o f 
limitations have been executed by the taxpayer, but only to the 
extent such extension s remain open on the date of enactment hereof. 
SECTION 11.     AMENDATORY    68 O.S. 2021, Section 2385.3, is 
amended to read as follows:   
 
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Section 2385.3 A.  Every employer required to deduct and 
withhold taxes under Section 2385.2 of thi s title shall pay over the 
amount so withheld as taxes to the Oklahoma Tax Commission pursu ant 
to the schedule outlined in paragraphs 1 through 3 of this 
subsection, and shall file a quarterly return in such form as the 
Tax Commission shall prescribe on or before the twentieth day of the 
month following the close of each calendar quarter: 
1.  Every employer required to remit federal withholding under 
the Federal Semiweekl y Deposit Schedule shall pay over the amount so 
withheld under subsection A of this sec tion on the same dates as 
required under the Federal Semiweekly Deposit Schedule for federa l 
withholding taxes; 
2.  Every employer owing an average of Five Hundred Dolla rs 
($500.00) or more per quarter in taxes in the previous fiscal year 
who is not subject to the provisions of paragraph 1 of this 
subsection shall pay over the amount so withheld on or before the 
twentieth day of each succeeding month; and 
3.  Every employer owing an average of less than Five Hundred 
Dollars ($500.00) per quarter in taxes in the previous fiscal year 
shall pay over the amount so withheld on or before the twentieth day 
of the month following the close of each succeeding quarterly 
period.   
 
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B.  Every employer subject to the provisions of paragraph 1 of 
subsection A of this section shall file returns pursuant to the Ta x 
Commission's electronic data interchange program. 
C.  Every employer required under Section 2385.2 of this title 
to deduct and withhold a tax from the wages paid an employee shall, 
as to the total wages paid to each employee during the calendar 
year, furnish to such employee, on or before January 31 of the 
succeeding year, a written statement showing the name of the 
employer, the name of the employee and the employee 's Social 
Security account number, if any, the total amount of wages subject 
to taxation, and the total amount deducted and withheld as tax and 
such other information as the Tax Commission may require.  If an 
employee's employment is terminated before the close of a calendar 
year, the written statement must be furnished within thirty (30) 
days of the date of which the last payment of wages is mad e. 
D.  Every employer required under Section 2385.2 of this title to 
deduct and withhold a tax from the wages paid an employee shall 
furnish to the Oklahoma Tax Comm ission, on or before January 31 of 
the succeeding year, an annual reconciliation and such o ther 
information as the Tax Commission may require pursuant to the Tax 
Commission's electronic data interchange program.  Failure of an 
employer to provide an annual reconciliation within thirty (30) days 
of the due date may result in a penalty to be impos ed on the 
employer in an amount not to exceed One Thousand Do llars ($1,000).    
 
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The additional penalty may be collected in the same manner as 
provided by law for colle ction of delinquent taxes. 
E.  If the Tax Commission , in any case, has justifiable reason 
to believe that the collection of the tax pro vided for in Section 
2385.2 of this title is in jeopardy, the Tax Commission may require 
the employer to file a return an d pay the tax at any time. 
F.  Any sum or sums withh eld in accordance with the provisions 
of Section 2385.2 of this title shall be deem ed to be held in trust 
for the State of Oklahoma, and, as trustee, the employer shall have 
a fiduciary duty to the State of Oklahoma in regard to such sums and 
shall be subject to the trust laws of this state. 
G. If any employer fails to withhold the tax required to be 
withheld by Section 2385.2 of this title and thereafter the income 
tax is paid by the employee, the tax so required to be withheld 
shall not be collected from the employer but such employer shall n ot 
be relieved from the liability for penalt ies or interest otherwise 
applicable because of such failure to withhold the tax. 
H.  Every person making payments of win nings subject to 
withholding shall, for each monthly period, on or before the 
twentieth day of the month following the payment of such winnings 
pay over to the Tax Commi ssion the amounts so withheld, and shall 
file a return, in a form as prescribed by the Tax Commission. 
I.  Every person making payments of winnings subject to 
withholding shall furnish to each recipient on or before Januar y 31   
 
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of the succeeding year a writ ten statement in a form as prescribed 
by the Tax Commission.  Every person making such reports shall also 
furnish a copy of such report to the Tax Commission in a manner and 
at a time as shall be prescribed by the Tax Comm ission. 
SECTION 12.     AMENDATORY     68 O.S. 2021, Section 2857, is 
amended to read as follows: 
Section 2857. A.  Should any railroad, air carrier or p ublic 
service corporation doing business in this state fail or refuse to 
file the statements or schedules with the Okla homa Tax Commission 
within the time and manner required by law, it shall be the duty of 
the State Board of Equalization to ascertain from the best 
information obtainable the valu e of the property of such company.  
The Tax Commission may grant an extension without penalty, upon 
written request of the taxpayer and for a good cause, of n ot to 
exceed fifteen (15) days for the filing of the retu rns as required 
by the Ad Valorem Tax Cod e. 
B.  There shall be assessed by the State Board of Equalization 
an administrative penalty for every day which a railroad, air 
carrier or public service corp oration doing business in this state 
fails or refuses to file the statements or schedules with the Tax 
Commission within the time and manner required by law in the lesser 
of the amount of Two Hundred Dollars ($200.00) per day for each 
county in which such entity has property subject to ad valorem tax 
or one percent (1%) of the assessed value.  The Stat e Board of   
 
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Equalization shall be responsible for collecting this penalty and 
shall remit fifty percent (50%) of such penalty to the county 
general fund of the counties in which such entity has property 
subject to ad valorem tax.  Fifty percent (50%) of suc h penalty 
shall be deposited in the General Revenue Fund. 
SECTION 13.     AMENDATORY     68 O.S. 2021, Section 3131, is 
amended to read as follows: 
Section 3131. A.  Within thirty (30) days after resale of 
property, the county treasurer s hall file in the office of the 
county clerk a return, and retain a copy ther eof in the county 
treasurer's office, which shall show or include, as appropriate: 
1.  Each tract or parcel of real estate so sold; 
2.  The date upon which it was resold; 
3.  The name of the purchaser; 
4.  The price paid therefo r; 
5.  A copy of the notice of such resale with an affidavit of its 
publication or posting; and 
6.  The complete minu tes of sale, and that the same was 
adjourned from day to day until the sale was completed. 
Such notice and return shall be presumptive evid ence of the 
regularity, legality and validity of all the official acts leading 
up to and constituting such resale.  W ithin such thirty (30) days, 
the county treasurer shall execute, acknowledge and deliver to the 
purchaser or the purchaser 's assigns, or to the board of county   
 
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commissioners where such property has been bid off in the name o f 
the county, a deed conveying t he real estate thus resold.  The 
issuance of such deed shall effect the cancellation and se tting 
aside of all delinquent taxes, assessments , penalties and costs 
previously assessed or existing against the real estate, and of all 
outstanding individual and county tax sale certificates, and shall 
vest in the grantee an absolute and perfect title i n fee simple to 
the real estate, subject to all claims which the state may h ave had 
on the real estate for taxes or other liens or en cumbrances; 
provided, that all s uch claims which the state, municipality or both 
the state and the municipality may have ha d on the real estate for 
taxes or other liens or encumbrances shall be cance led and 
extinguished with respect to any deed conveying t itle to the board 
of county commissioners where such property was bid off in the name 
of the county.  Twelve (12) months af ter the deed shall have been 
filed for record in the county clerk's office, no action shall be 
commenced to avoid or set aside the de ed.  Provided, that persons 
under legal disability shall have one (1) year after removal of such 
disability within which to redeem the real estate. 
B.  Any number of lots or tracts of land may be inc luded in one 
deed, for which deed the county treasurer sh all collect from the 
purchaser the fees provided for in Section 43 of Title 28 of the 
Oklahoma Statutes.  The county treasu rer shall also charge and 
collect from the purch aser at such sale an amount in addition to the   
 
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bid placed on such real estate, suffic ient to pay all expenses 
incurred by the county in preparing, listing and advertising the lot 
or tract purchased by such bi dder, which sums shall be credited and 
paid into the resale property fund he reinafter provided, to be used 
to defray to that extent t he costs of resale. 
C.  When any tract or lot of land sells for more than the taxes, 
penalties, interest and cost due there on, the excess shall be held 
in a separate fund the county treasurer shall n otify the Oklahoma 
Tax Commission within thirty (30) days after the resale, and shall 
include in such notification all information necessary for the 
Oklahoma Tax Commission to dete rmine whether a tax lien exists on 
the subject property. 
D.  Within sixty (60) days of receipt of the n otification 
described in subsection C of this section, the Oklahoma Tax 
Commission shall provide notice to the county treasurer of any 
outstanding tax liabilities, including tax, penalty and interest, 
attached to each tract or lo t of land, regardless of whether a tax 
warrant has been filed. Upon timely notice of a li ability from the 
Oklahoma Tax Commission, the county treasurer shall remit to the Tax 
Commission the amount of the outstanding tax liabilities or the 
excess proceeds, whichever is less. Any remaining proceeds shall be 
held in the separate fund for the record owner of such land, as 
shown by the county records as of the date the county resale begins, 
to be withdrawn any time within one (1) year.  No assignment of this   
 
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right to excess proceeds shall be valid which occurs on or after the 
date on which the county resale began.  At the end of one (1) year, 
if such money has not been w ithdrawn or collected from the county, 
it shall be credited to the county resale property fu nd. 
SECTION 14.  This act shall become effective July 1, 2023. 
SECTION 15.  It being immediately necessary for the preservation 
of the public peace, hea lth or safety, an emergency is hereby 
declared to exist, by reason whereof thi s act shall take effect and 
be in full force from and after its passage and approval. 
 
COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET , dated 
02/16/2023 - DO PASS, As Coauthored.