Oklahoma 2023 Regular Session

Oklahoma House Bill HB2289 Compare Versions

Version 1 (Old)

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1		-	An Act
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3	34		BILL NO. 2289 By: Pfeiffer of the House
4	35
5	36		and
6	37
7	38		Rader of the Senate
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14	43		An Act relating to revenue and taxation; amending 68
15	44		O.S. 2021, Sections 221, 225, 226, 227, as amended by
16	45		Section 1, Chapter 114, O.S.L. 2022, 231, 255.2,
17	46		1364, 1364.2, 2373, 2375, 2385.3, and 3131 (68 O.S.
18	47		Supp. 2022, Section 227), which relate to state and
19	48		local tax administration; modifying provisions
20	49		related to assessment of additional taxes; modifying
21	50		method for computation of certain protest period;
22	51		modifying method for computing date as of which
23	52		assessments of additional tax considered final;
24	53		providing for confidential nature of certain
25	54		hearings; providing for rule regarding attendance of
26	55		authorized persons at heari ng; requiring filing of
27	56		confidential information and prescribing procedures
28	57		related thereto; modifying method for computation of
29	58		time period related to appeal procedures from final
30	59		order of Oklahoma Tax Commission; modifying method
31	60		for computation of time period related to claim for
32	61		refund process; requiring filing of tax warrants by
33	62		electronic means; modifying references to include
34	63		Oklahoma Medical Marijuana A uthority; authorizing
35	64		certain persons to obtain sales tax permits; imposing
36	65		age requirement; providing exception; modifying
37	66		required documentation to be provided by certain
38	67		vendors with respect to spec ial events; modifying
39	68		provisions related to autho rized deduction for
40	69		vendors; modifying provisions related to income tax
41	70		refunds; prescribing time limit for claim for refund
42	71		of income taxes; prescribing method for computation
43	72		of time period; prescribing methods for computing
44	73		refund amounts; modifying procedures relate d to
45	74		payment of income tax; requiring payment with income
46		-	tax return; providing for penalty with respect to ENR. H. B. NO. 2289 Page 2
	75	+	tax return; providing for penalty with respect to
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47	103		failure to provide reconciliation reports with
48	104		respect to withholding tax; providing for collection
49	105		of penalty amount; modifying provisions related to
50	106		sales of property for delinquent ad valorem tax;
51	107		requiring notification by county treasurer; requiring
52	108		Oklahoma Tax Commission to provide information to
53	109		county treasurer; requiring remittance of certain tax
54	110		amounts; providing for disposition of proceeds after
55	111		remittance; providing an effective date; and
56	112		declaring an emergency.
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61		-	SUBJECT: Revenue and taxation
62		-
63	117		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAH OMA:
64		-
65	118		SECTION 1. AMENDATORY 68 O.S. 2021, Section 221, is
66	119		amended to read as follo ws:
67		-
68	120		Section 221. A. If any taxpayer shall fail t o make any report
69	121		or return as required by any state tax law, the Oklahoma Tax
70	122		Commission, from any information in its possession or obtainable by
71	123		it, may determine the correct amou nt of tax for the taxable period.
72	124		If a report or return has been filed, th e Tax Commission shall
73	125		examine such report or return and make such audit or investigation
74	126		as it may deem necessary. If, in cases where no report or return
75	127		has been filed, the Tax C ommission determines that there is a tax
76	128		due for the taxable period, or if, in cases where a repo rt or return
77	129		has been filed, the Tax Commission shall determine that the tax
78	130		disclosed by such re port or return is less than the tax disclosed by
79	131		its examination, it shall in writing p ropose the assessment of taxes
80	132		or additional taxes, as the case may be, and shall mail a cop y of
81	133		the proposed assessment to the taxpayer at the taxpa yer's last-known
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82	161		address. Proposed assessments made in the name of the "Oklahoma Tax
83	162		Commission" by its authorized agents shall be considered as the
84	163		action of the Tax Commission.
85		-
86	164		B. Any assessment, correction or adjustment made as a result of
87	165		an office audit shall be presum ed to be the result of an audit of
88	166		the report or return only, and such office audit sha ll not be deemed
89	167		a verification of any item in the report or return unle ss the item
90	168		shall have been made the subject of a hearing before the Tax
91		-	Commission, and the corr ectness and amount of such item determined ~~ENR. H. B. NO. 2289 Page 3~~
	169	+	Commission, and the corr ectness and amount of such item determined
92	170		at such hearing; and such office audit shall not preclude the Tax
93	171		Commission from subsequently making further adjust ment, correction
94	172		or assessment as a result of a field audit of the books and records
95	173		of the taxpayer, wherever located, or upon disclosures from any
96	174		source other than the return. In c ases where no report or return
97	175		has been filed, the assessment of the tax on any information
98	176		available shall in no event preclude the assessment at an y time on
99	177		subsequently disclosed information.
100		-
101	178		C. Within sixty (60) days after the mailing of date indicated
102	179		on the aforesaid proposed assessment, the taxpay er may file with the
103	180		Tax Commission a written protest under oath, signed by the taxpayer
104	181		or the taxpayer's duly authorized agent, setting out therein:
105		-
106	182		1. A statement of the amount of deficiency as d etermined by the
107	183		Tax Commission, the nature of the tax an d the amount thereof in
108	184		controversy;
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110	212		2. A clear and concise assignment of each error alleged to ha ve
111	213		been committed by the Tax Commission;
112		-
113	214		3. The argument and legal authority upon which each assign ment
114	215		of error is made; provided, that the applicant shall not be bound or
115	216		restricted in such hear ing, or on appeal, to the arguments and legal
116	217		authorities contained and cited i n the application;
117		-
118	218		4. A statement of relief sought by the taxpayer; and
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120	219		5. A verification by the taxpayer or the taxpayer's duly
121	220		authorized agent that the statements and facts contained therein are
122	221		true.
123		-
124	222		D. If in such written protest the taxpayer shall request an
125	223		oral hearing, the Tax Commission shall grant such hearing, and
126	224		shall, by written notice, advise the taxpayer of a date, which shall
127	225		not be less than ten (10) days fro m the date of mailing of such
128	226		written notice, when such tax payer may appear bef ore the Tax
129	227		Commission and present arguments and evidence, oral or written, in
130	228		support of the protest. Hearings shall be held as soon as
131	229		practicable. In the event an oral hear ing is not requested, the Tax
132	230		Commission shall proceed with out further notice t o examine into the
133	231		merits of the protest and enter an order in accordance with i ts
134	232		findings. Upon request of any taxpayer and upon prope r showing that
135	233		the principle of law invo lved in the assessment of any tax is
136		-	already pending before the courts for judicial determination, the ~~ENR. H. B. NO. 2289 Page 4~~
	234	+	already pending before the courts for judicial determination, the
137	235		taxpayer, upon agreement to abide by the decision of the court, may
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138	263		pay the tax so assessed under protest and suc h protest shall be
139	264		resolved in accordanc e with the agreement to abide.
140		-
141	265		E. If the taxpayer fails to file a written protest within the
142	266		sixty-day period herein provided for or within the period as
143	267		extended by the Tax Commission, or if the taxpayer fails to f ile the
144	268		notice required by Section 226 o f this title within thirty (30) days
145	269		from the date of mailing of an indicated on the proposed assessment,
146	270		then the proposed assessment, without further action of the Tax
147	271		Commission, shall become final and absolute . A taxpayer who fails
148	272		to file a protest to an assessment of taxes within the time period
149	273		prescribed by this section may, within one (1) year of the date the
150	274		assessment becomes final, request the Tax Commissi on to adjust or
151	275		abate the assessment if the taxpay er can demonstrate, by a
152	276		preponderance of the evidence, that the assessment or some portion
153	277		thereof is clearly erroneous. If the Tax Commission determines that
154	278		the proper showing has been made, the assessm ent or portion thereof
155	279		determined to be clearly er roneous shall be deemed not to have
156	280		become final and absolute. No hearing to adjust or abate a cle arly
157	281		erroneous assessment may be granted after the Tax Commission 's
158	282		denial of such a request. An order of the Tax Commission denying a
159	283		taxpayer's request to adjust or abate an assessment alleged to be
160	284		clearly erroneous is not an appealable order under Sec tion 225 of
161	285		this title. No proceeding instituted by the Tax Commission to
162	286		collect a tax liability may be s tayed because of a request made by a
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163	314		taxpayer to adjust or abate an assessment alleged to be clearly
164	315		erroneous.
165		-
166	316		F. The Tax Commission may in its dis cretion extend the t ime for
167	317		filing a protest for any period of time not to exceed an additional
168	318		ninety (90) days. Any extension granted shall not extend the period
169	319		of time within which the notice re quired by Section 226 of this
170	320		title may be filed.
171		-
172	321		G. Within a reasonable tim e after the hearing herein provided
173	322		for, the Tax Commission shall make and enter an ord er in writing in
174	323		which it shall set forth the disp osition made of the protest and a
175	324		copy of such order shall forthwith be mailed to the taxpayer. Th e
176	325		order shall contain findings of fact and conclusions of law. After
177	326		removing the identity of the taxpayer , the Tax Commission shall make
178	327		the order available for public inspection and shall publish those
179	328		orders the Tax Commission deems to be of precedenti al value. The
180	329		taxpayer may within the time and in the manner provided for by
181		-	Section 225 of this title, ap peal to the Supreme Court, but in the ~~ENR. H. B. NO. 2289 Page 5~~
	330	+	Section 225 of this title, ap peal to the Supreme Court, but in the
182	331		event the taxpayer fails to so proceed, the order shal l within
183	332		thirty (30) days from the date a certified copy thereof is mailed to
184	333		the taxpayer, become final. The provisions of Section 226 of this
185	334		title shall not apply where a proposed assessment or an assessment
186	335		of taxes has been permitted to become final.
187		-
188	336		H. In all instances where the proposed assessment or th e
189	337		assessment of taxes or additional taxes has been permitted to become
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190	365		final, a certified copy of the asses sment may be filed in the office
191	366		of the county clerk of any county in this state, and upon b eing so
192	367		filed, the county clerk shall enter same upon the judgment docket in
193	368		the same manner as provided for in connection with judgments of
194	369		district courts. When an assessment is so filed and docketed, it
195	370		shall have the same force and be subject to the s ame law as a
196	371		judgment of the district court, and accordin gly it shall constit ute
197	372		a lien on any real estate of the taxpayer located in the county
198	373		wherein filed; and execution may issue and proceedings in aid of
199	374		execution may be had the same as on judgments of district courts.
200	375		Such lien is hereby released and ext inguished upon the p ayment of
201	376		such assessment, or, except as otherwise provided herein, upon the
202	377		expiration of ten (10) years after the date upon which the
203	378		assessment was filed in the office of the c ounty clerk; provided,
204	379		the Tax Commission may, prior to t he release and extin guishment of
205	380		such lien, refile the assessment one time in the office of the
206	381		county clerk. An assessment so refiled shall continue the li en
207	382		until payment of the assessment, or upo n the expiration of ten (10)
208	383		years after the date upon wh ich the assessment w as refiled in the
209	384		office of the county clerk. The remedies provided in this
210	385		subsection shall be in addition to other remedies provided b y law.
211	386		All active liens evidenced by an a ssessment filed with a county
212	387		clerk's office prior to Nov ember 1, 1989, shall be released and
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213	415		extinguished if the assessment is not refiled prior to November 1,
214	416		2001.
215		-
216	417		I. In order to make more definite the intentio n of the
217	418		Legislature in connection with th e applicability or lack of
218	419		applicability of the refund pr ovisions of the tax statutes to those
219	420		treating with proposed assessments and assessments that have become
220	421		final, the Legislature being cognizant of the fact that such intent
221	422		has been questioned, it i s declared to be the intent of the
222	423		Legislature that the r efund provisions sha ll be without application
223	424		to taxes where the amount thereof has been determined by an
224	425		assessment, other than an assessment designated as an "office
225	426		audit", that has become final.
226		-	ENR. H. B. NO. 2289 Page 6
227	427		SECTION 2. AMENDATORY 68 O.S. 2021, Section 225, is
228	428		amended to read as follows:
229		-
230	429		Section 225. A. Any taxpayer aggrieved by any order, rul ing,
231	430		or finding of the Oklahoma Tax Commission directly affecting the
232	431		taxpayer or aggrieved by a final order of the Tax Commission issued
233	432		pursuant to subsection G of Section 221 of this title may appeal
234	433		therefrom directly to the Supreme Court of Oklahoma. Provided, any
235	434		taxpayer appealing from a final order of the Tax Commission
236	435		assessing a tax or an additional tax or denial of a claim for refund
237	436		may opt to file an appeal in district court as p rovided in
238	437		subsection D of this section.
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240	465		B. Within thirty (30) days after the date of mailing to the
241	466		taxpayer of the order, ruling, or finding complained o f, the
242	467		taxpayer desiring to appeal shall:
243		-
244	468		1. File a petition in error in the office of the Clerk of the
245	469		Supreme Court; and
246		-
247	470		2. Request that the Tax Commission prep are for filing with the
248	471		Supreme Court, within thirty (30) days, the record of the appeal,
249	472		certified by the Secretary of the Tax Commission, and consi sting of
250	473		any citations, findings, judgments , motions, orders, pleadings and
251	474		rulings, together with a transc ript of all evidence introduced at
252	475		any hearing relative thereto, or such portion of such cit ations,
253	476		findings, judgments, motions, orders, pleadings, rulings, and
254	477		evidence as the appealing part ies and the Tax Commission may agree
255	478		to be sufficient to present fully to the Court the questions
256	479		involved.
257		-
258	480		C. Upon request of the taxpayer, the Tax Commis sion shall
259	481		furnish the taxpayer a copy of the proceedings had in connection
260	482		with the matter complain ed of.
261		-
262	483		D. In lieu of an appeal to the Supreme Court, any taxpay er
263	484		aggrieved by a final order of the Tax Commission assessing a tax or
264	485		an additional tax or denial of a claim for refund may opt to file an
265	486		appeal for a trial de novo in the district court of Oklahoma County
266	487		or the county in which the taxpayer resides. If the amount in
267	488		dispute exceeds Ten Thousand Dollars ($10,000.00), the appeal shall
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268	516		be heard by a district or associate district judge sitting without a
269	517		jury. If the amount in dispute does not exceed Ten Thousand Dollars
270	518		($10,000.00), the appeal may be hea rd by a special judge sitting
271		-	without a jury. An order resulting from a trial provided purs uant ~~ENR. H. B. NO. 2289 Page 7~~
	519	+	without a jury. An order resulting from a trial provided purs uant
272	520		to this subsection shall be appealable directly to t he Supreme Court
273	521		of Oklahoma by either part y. Such appeal shall be taken in the
274	522		manner and time provided b y law for appeal to the Supreme Court from
275	523		the district court in civil actions. Upon the fi ling of an appeal,
276	524		the order of the district court shall be superseded and ne ither
277	525		party shall be required to give bond. The provisions of this
278	526		subsection shall be applicable for tax periods beginning after the
279	527		effective date of this act. Provided, if th e order applies to
280	528		multiple tax periods which begin befor e and after the effe ctive date
281	529		of this act, the appeal provided by this subsection shall be
282	530		available to the aggrieved taxpayer.
283		-
284	531		E. If the appeal is from an order of the Tax Commission or a
285	532		district court denying a refund of taxes previously paid and if u pon
286	533		final determination of the appeal, the order denying the refund is
287	534		reversed or modified, the taxes prev iously paid, together with
288	535		interest thereon from the date of the filing of the petition in
289	536		error at the rate provided in subsection A of Section 217 of this
290	537		title, shall be refunded to the tax payer by the Tax Commission.
291		-
292	538		F. Such refunds and interest there on shall be paid by the Tax
293	539		Commission out of monies in the Tax Commission clearing account from
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294	567		subsequent collections from the same source as the o riginal tax
295	568		assessment, provided that in th e event there are insufficient funds
296	569		for refunds from subsequent collections from the same source, the
297	570		refund shall be paid by the Tax Commission from monie s appropriated
298	571		by the Legislature to the special refund r eserve account for s uch
299	572		purposes as hereinafter provided. There is hereby created within
300	573		the official depository of the State Treasury an agency special
301	574		account for the Tax Commission for the purpos e of making such
302	575		refunds as may be required under this se ction, not otherwise
303	576		provided. This accoun t shall consist of monies appropriated by the
304	577		Legislature for the purpose of making refunds under this section.
305		-
306	578		G. If the appeal be from an order, judgment , finding, or ruling
307	579		of the Tax Commission other than one assessing a tax and from which
308	580		a right of appeal is not otherwise specifically provided for in this
309	581		article the Uniform Tax Procedure Code, any aggrieved taxpayer may
310	582		appeal from that order, judgmen t, finding, or ruling as provided in
311	583		this section. The filing of such an app eal shall supersede the
312	584		effect of such order, judgment, ruling, or finding of the Tax
313	585		Commission.
314		-
315	586		H. This section shall be construed to provide to the taxpayer a
316		-	legal remedy by action at law in any case where a tax, or the method ~~ENR. H. B. NO. 2289 Page 8~~
	587	+	legal remedy by action at law in any case where a tax, or the method
317	588		of collection or enforce ment thereof, or any o rder, ruling, finding,
318	589		or judgment of the Tax Commission is compl ained of, or is sought to
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319	617		be enjoined in any action in any court of this state or the Unite d
320	618		States of America.
321		-
322	619		I. All hearings held in proceedings pursuant to this sec tion
323	620		shall be confidential and shall be held in closed court without
324	621		admittance of any person other than interested parties, their
325	622		counsel, and employees of the Oklahoma Tax Comm ission and its
326	623		counsel. Confidential information filed wi th or submitted to t he
327	624		Supreme Court or district court in conjunction with any proceeding
328	625		pursuant to this section shall not constitute a public record and
329	626		shall be sealed by the court. Access to confidential information
330	627		shall be strictly controlled.
331		-
332	628		SECTION 3. AMENDATORY 68 O.S. 2021, Section 226, is
333	629		amended to read as follows:
334		-
335	630		Section 226. (a) In addition to the right to a protest of a
336	631		proposed assessment as authorized by Section 221 of this title, a
337	632		right of action is hereby created to afford a remedy to a taxpayer
338	633		aggrieved by the provisions of this articl e or of any other state
339	634		tax law, or who resists the collection of or the enforcement of the
340	635		rules or regulations of the Tax Commission relating to the
341	636		collection of any stat e tax; however, such remedy shall be limited
342	637		as prescribed by subsection (c) of thi s section.
343		-
344	638		(b) Within thirty (30) days from the date of mailing to the
345	639		taxpayer of indicated on an assessment for taxes or additional taxes
346	640		pursuant to Section 221 of this title by the Tax Com mission, any
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347	668		such taxpayer shall pay the tax to the Tax Commiss ion, and at the
348	669		time of making such payment shall give notice to the Tax Commission
349	670		of his intention to file su it for recovery of such tax. The
350	671		taxpayer shall not be requir ed to file suit with in such thirty-day
351	672		period in order to prosecute an action as au thorized by this
352	673		section; however, failure to file such suit within one (1) year from
353	674		the date of mailing of the assessment shall result in the assessment
354	675		becoming final and absolute. If the taxpayer prevails the Tax
355	676		Commission shall, by cash voucher draw n by the Tax Commission upon
356	677		its official depository clearing account or special refund reserve
357	678		account with the State Treasurer, refund to the taxpayer the amount
358	679		of tax determined not to be d ue pursuant to the final judgm ent of
359	680		the court having jurisdict ion, together with inter est on such amount
360	681		at the rate applicable to money judgments in civil cases from the
361		-	date of payment by the taxpayer to the date of the refund by the Tax ~~ENR. H. B. NO. 2289 Page 9~~
	682	+	date of payment by the taxpayer to the date of the refund by the Tax
362	683		Commission. The refunds paid shall be payab le as provided in
363	684		Section 225(d). If the taxpayer prevai ls and the court determines
364	685		that the position of the Tax Commission in the proceeding w as not
365	686		substantially justified, the court shall award the taxpa yer a
366	687		judgment for reasonable attorney fees, reas onable expenses of expert
367	688		witnesses in connection with th e proceeding and reasonable costs of
368	689		any study, analysis, engineering report, test or p roject which is
369	690		found by the court to be necessary for the prep aration of the
370	691		taxpayer's case.
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371	718
372	719		(c) This section shall afford a legal remedy and right of
373	720		action in any state or federal court having jurisdiction of the
374	721		parties and the subject matter. It sh all be construed to provide a
375	722		legal remedy in the state or fede ral courts by action at law only in
376	723		cases where the taxes complained of are claime d to be an unlawful
377	724		burden on interstate commerce, or the collection thereof violative
378	725		of any Congressional Act or provision of the Federal Constitution,
379	726		or in cases where ju risdiction is vested in any of the Courts of the
380	727		United States. In all actions br ought hereunder service of process
381	728		upon the Chairman of the Tax Commission shall be sufficient service,
382	729		and the Tax Commission shall be the sole, necessary and proper party
383	730		defendant in any such suit, and the State Treasure r shall not be a
384	731		necessary or proper party thereto.
385		-
386	732		(d) Upon request of any taxpayer and upon proper showing that
387	733		the principle of law involved in the assessment of any tax is
388	734		already pending before the cou rts for judicial determination, the
389	735		taxpayer, upon agreement to abide by the decis ion of the court, may
390	736		pay the tax so assessed under protest, but need not file a suit.
391		-
392	737		SECTION 4. AMENDATORY 68 O.S. 2021, Section 227, as
393	738		amended by Section 1, Chapter 114, O.S.L. 2022 (68 O.S. Supp. 2022,
394	739		Section 227), is amended to read as follows:
395		-
396	740		Section 227. A. Except as provided in subsection B of Section
397	741		1361.2 and subsection D of Se ction 1364.1 of this title, any
398	742		taxpayer who has paid to the State of Oklahoma, through error of
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399	770		fact, or computation, or misinterpretation of law, any tax collected
400	771		by the Tax Commission may, as hereinafter provided, be refunded the
401	772		amount of such tax so erroneously paid, without interest.
402		-
403	773		B. 1. Except as otherwise provided by paragraph 2 of this
404	774		subsection, any taxpayer who has so paid any such tax may, within
405	775		three (3) years from the date of payment thereof file with the Tax
406		-	Commission a verified claim for refund of such tax so erroneously ~~ENR. H. B. NO. 2289 Page 10~~
	776	+	Commission a verified claim for refund of such tax so erroneously
407	777		paid. The Tax Commission may accept an amended withholding tax o r
408	778		other report or return as a verifi ed claim for refund if the amended
409	779		report or return establishes a liability less than the original
410	780		report or return previously filed.
411		-
412	781		2. Upon August 26, 2016, with respect to the sales tax imposed
413	782		by Section 1354 of thi s title and with respect to the use tax
414	783		imposed by Section 1402 of this title, any taxpayer who has so paid
415	784		such sales or use tax may, within two (2) ye ars from the date of
416	785		payment thereof file with the Tax Commission a verified claim for
417	786		refund of such tax so erroneously paid. The Tax Commission may
418	787		accept an amended sales or use tax report or return as a verified
419	788		claim for refund if the amended report or return establishes a
420	789		liability less than the original report or return previously filed.
421		-
422	790		C. The claim so filed with the Tax Commission, except for an
423	791		amended report or return, shall specify the name of the taxpayer,
424	792		the time when and period for which t he tax was paid, the nature and
425	793		kind of tax so paid, the amount of the tax which the taxpayer
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426	821		claimed was erroneously paid, the grounds upon which a refund is
427	822		sought, and such other information or data relative to such payment
428	823		as may be necessary to an adj ustment thereof by the Tax Commission.
429	824		It shall be the duty of the Commission to determine what amount of
430	825		refund, if any, is due as soon as practicable after such claim has
431	826		been filed and advise the taxpayer about the correctness of his
432	827		claim and the claim for refund shall be approved or denied by
433	828		written notice to the taxpayer.
434		-
435	829		D. If the claim for refund is denied, the taxpayer may file a
436	830		demand for hearing with the Commission. The demand for hearing must
437	831		be filed on or before the sixtieth day after the date indicated on
438	832		the notice of denial was mailed. If the taxpayer fails to file a
439	833		demand for hearing, the claim fo r refund shall be barred.
440		-
441	834		E. Upon the taxpayer's timely filing of a demand for hearing,
442	835		the Commission shall set a date for hearing upon the claim for
443	836		refund which date shall not be later than sixty (60) days from the
444	837		date the demand for hearing was maile d. The taxpayer shall be
445	838		notified of the time and place of the hearing. The hearing may be
446	839		held after the sixty-day period provided by this subsection upon
447	840		agreement of the taxpayer.
448		-
449	841		F. The provisions of this section shall not apply:
450		-	ENR. H. B. NO. 2289 Page 11
451	842		1. To refunds of income tax erroneously paid, refun ds of which
452	843		tax shall be payable out of the income tax adjust ment fund as
453	844		provided by law;
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454	871
455	872		2. To estate tax because the payment of such tax is covered by
456	873		an order of the Tax Commission and the estate and interested parties
457	874		are given notice that Commission 's position and computation of the
458	875		tax will become final unle ss they protest and resist the payment
459	876		thereof as provided by statute; nor
460		-
461	877		3. In any case where the tax was paid after an assessment
462	878		thereof was made by the Tax Commission which assessment becam e final
463	879		under the law.
464		-
465	880		SECTION 5. AMENDATORY 68 O.S. 2021, Section 231, is
466	881		amended to read as follows:
467		-
468	882		Section 231. A. If any tax, impose d or levied by any state tax
469	883		law, or any portion of such tax, is not paid before the same becomes
470	884		delinquent, the Oklahoma Tax Commission may immediately issue a
471	885		warrant under its official seal. A tax warrant directed to the
472	886		sheriff of any county of the s tate shall command the sheriff to levy
473	887		upon and sell without any appraise ment or valuation any real or
474	888		personal property of the taxpayer found within the county for the
475	889		payment of the delinquent ta x, interest and penalties, and the cost
476	890		of executing the warrant, and to return such warrant to the Tax
477	891		Commission, and to pay to it any monies collected by virtue thereof,
478	892		by a time to be therein specified, not more than sixty (60) days
479	893		from the date of the warrant.
480		-
481	894		B. The Tax Commission shall, immediately upon issuance of the
482	895		warrant, file with the county clerk of the county for whi ch the
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483	923		warrant was issued a copy thereof, and thereupon the county clerk
484	924		shall record and index such warrant in the same man ner as judgments
485	925		using the name of the taxpayer named in th e warrant, a short name
486	926		for the tax, the amount of the tax or portion the reof, and interest
487	927		and penalties for which the warrant was issued, and the date and
488	928		time when such copy was filed. The Tax Commission may shall file
489	929		the warrant in the appropriate of fice of the county clerk by
490	930		electronic means. The filing of the warrant in the office of the
491	931		county clerk of the county, shall constitute and be evidence and
492	932		notice of the state's lien upon any interest in any real property of
493	933		the taxpayer against whom su ch warrant is issued, until such tax,
494	934		penalty and interest accruing thereon is paid. Such lien shall be
495		-	in addition to any and all other liens existing in favor of the ~~ENR. H. B. NO. 2289 Page 12~~
	935	+	in addition to any and all other liens existing in favor of the
496	936		state to secure the payment of the unpaid tax, penalty, interest and
497	937		costs, and such lien shall be paramount and superior to all other
498	938		liens of whatsoever kind or cha racter, attaching to any of said
499	939		property subsequent to the date and time of such filing and shall be
500	940		in addition to any lien provided by Section 234 of this title. The
501	941		Tax Commission shall, immediately upon issuance of the warrant,
502	942		mail, by regular mail, a copy of the warrant to the last-known
503	943		address of the delinquent taxpayer. Such lien is hereby released
504	944		and extinguished upon the payment of such tax, penalty, interest and
505	945		costs, or, except as otherwise provided herein, upon the expiration
506	946		of ten (10) years after the date upon which the warrant was filed
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507	974		with the county clerk; provided, the Tax Commission may, prior t o
508	975		the release and extinguishment of such lien, refile the w arrant in
509	976		the office of the county clerk. A warrant so refiled shall continue
510	977		the lien until payment of the tax, penalty, interest and costs, or
511	978		upon the expiration of ten (10) years after the dat e upon which the
512	979		warrant was refiled and indexed by the cou nty clerk. All active
513	980		liens evidenced by a warrant filed with a county clerk 's office
514	981		prior to November 1, 1989, shall be released and extinguished if the
515	982		warrant is not refiled prior to November 1, 2001.
516		-
517	983		C. Except as otherwise provided in subsection D o f this
518	984		section, the Tax Commission shall forward the filed warrant to the
519	985		sheriff of the county in which the warrant was filed. Upon receipt
520	986		of the warrant, such sheriff shall thereupon proceed to execute the
521	987		tax warrant in the same manner prescribed by l aw for executions
522	988		against property upon judgment of a court of record; and such
523	989		sheriff shall execute and deliver to the purchaser a bill of sale or
524	990		deed, as the case may be.
525		-
526	991		D. The Tax Commission shall not direct or forward to the
527	992		sheriff of any county a ny tax warrant issued pursuant to collection
528	993		by the Tax Commission. The Tax Co mmission shall promulgate rules
529	994		pertaining to tax warrants issued under this section.
530		-
531	995		E. The Tax Commission may levy upon and sell without any
532	996		appraisement or valuation any rea l or personal property of any
533	997		taxpayer identified by a filed tax warrant. The Tax Commission may
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534	1025		execute the tax warrant in the same manner prescribed by law for
535	1026		executions against property upon j udgment of a court of record and
536	1027		may execute and deliver to the purchaser a bill of sale or deed, as
537	1028		the case may be.
538		-
539	1029		F. Any purchaser, o ther than the State of Oklahoma, shall be
540		-	entitled, upon application to the court having ~~jurisdictio n~~ of the ~~ENR. H. B. NO. 2289 Page 13~~
	1030	+	entitled, upon application to the court having jurisdiction of the
541	1031		property, to have confirmation, the procedure for which shall be the
542	1032		same as is now provided for the confirmation of a sale of property
543	1033		under execution, of such sale prior to the issuance of a bill of
544	1034		sale or deed. The State of Oklahoma shall be authorized to make
545	1035		bids at any such sale to the amount of tax, penalty and co sts
546	1036		accrued. In the event such bid is successful, the sheriff shall
547	1037		issue proper muniment of title to the Tax Commission which shall
548	1038		hold such title for the use and benefit of the State of Oklahom a;
549	1039		and any taxpayer, or transferee of such taxpayer, shall have the
550	1040		right, at any time within one (1) year from the date of such sale,
551	1041		to redeem such property, upon the payment of all taxes, penalties
552	1042		and costs accrued to the date of redemption. Such appl icant shall
553	1043		not be entitled to a credit upon such taxes, pe nalties and costs, by
554	1044		reason of revenue that might have accrued to the State of Oklahoma
555	1045		or other purchaser under sale, prior to such redemption. After the
556	1046		expiration of the period of redemption h erein provided, the Tax
557	1047		Commission acting for the State of Oklahoma may sell such property
558	1048		at public auction, upon giving thirty (30) days ' notice, published
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559	1076		in a newspaper of general circulation in the county where such
560	1077		property is located, to the highest and best bidder for cash; and
561	1078		upon a sale had thereof, or when a redemption is made, the Tax
562	1079		Commission, for and on behalf of the State o f Oklahoma, shall issue
563	1080		its bill of sale or quit claim deed, as the case may be, to the
564	1081		successful bidder or to the re demptioner. Such muniment of title
565	1082		shall be executed by th e Tax Commission, and attested by its
566	1083		secretary, with the seal of the Tax Commi ssion affixed. The sheriff
567	1084		shall be entitled to the same fee for services in executing the
568	1085		warrant, as the sheriff wo uld be entitled to receive if he or she
569	1086		were executing an execution issued by the court clerk of the county
570	1087		upon a judgment of a court of record.
571		-
572	1088		G. If any sheriff shall refuse or neglect to levy upon and sell
573	1089		any real or personal property of any taxpayer as directed by any
574	1090		warrant issued by the Tax Commission, o r shall refuse or neglect, on
575	1091		demand, to pay over to the Tax Commission, its ag ents or attorneys,
576	1092		all monies collected or received under any warrant issued by the Tax
577	1093		Commission, at any time after collecting or receiving the same, such
578	1094		sheriff or other off icer shall, upon motion of the Tax Commission in
579	1095		court, and after thirty (30) d ays' notice thereof, in writing, be
580	1096		amerced in the amount for which any such warrant was issued by the
581	1097		Tax Commission, together with all penalties and costs and with an
582	1098		additional penalty of ten percent (10%) thereon, to and for the use
583	1099		of the State of Oklahoma. Every surety of any sheriff or officer
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584	1127		shall be made a party to the judgment rendered as aforesaid against
585		-	the sheriff or other officer. ENR. H. B. NO. 2289 Page 14
586		-
	1128	+	the sheriff or other officer.
587	1129		H. The Tax Commission may expen d funds from the Oklahoma Tax
588	1130		Commission Fund in the State Treasury to reimburs e the sheriff for
589	1131		travel and administrative costs actually and necessarily incurred
590	1132		while performing duties required b y this section. Such costs shall
591	1133		be assessed against the d elinquent taxpayer, shall be added to the
592	1134		amount necessary to satisfy the tax w arrant, and upon collection
593	1135		thereof shall be deposited in the Oklahoma Tax Commission Fund.
594		-
595	1136		I. A tax warrant issued a nd filed under authority of this
596	1137		section shall:
597		-
598	1138		1. Constitute and be evidence and notice of the state 's lien
599	1139		upon real property; and
600		-
601	1140		2. Not be subject to the provisions of any dormancy statute
602	1141		which would limit the enforceability, effect or operation of the
603	1142		lien, except as otherwise provided in this section.
604		-
605	1143		J. After July 1, 1993, the Tax Commission shall not issue any
606	1144		certificates of indebtedness pursuant to the provisions of Section
607	1145		230 of this title.
608		-
609	1146		K. When a tax warrant has been issued and filed as provided in
610	1147		this section, the Tax Commission shall have al l of the remedies and
611	1148		may take all of the proceedings thereon for the collectio n thereof
612	1149		which may be had or taken upon a judgment of the district court.
613	1150
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614	1177		SECTION 6. AMENDATORY 68 O.S. 2021, Section 255.2, is
615	1178		amended to read as fol lows:
616		-
617	1179		Section 255.2 As provided in Section 426 of Title 63 of the
618	1180		Oklahoma Statutes, the State Department of Health Oklahoma Medical
619	1181		Marijuana Authority and the Oklahoma Tax Commission shall enter into
620	1182		a contract whereby the Tax Commission shall have authority to
621	1183		assess, collect and enforce the seven percent (7%) tax on retail
622	1184		medical marijuana sales and any penalties and interest thereon.
623	1185		Such assessment, collection and enforcement authority shal l apply to
624	1186		any tax and any penalty or interest liability on retail medical
625	1187		marijuana sales existing at the time of contracting. The contract
626	1188		shall provide for the a ssessment, collection and enforcement of the
627	1189		tax on retail medical marijuana sales in the s ame manner as the
628	1190		administration, collection and enforcement of any tax payable by any
629	1191		taxpayer subject to taxation under any state tax law. For providing
630		-	such collection assistance, the Tax Commission shall charge the ~~ENR. H. B. NO. 2289 Page 15~~
	1192	+	such collection assistance, the Tax Commission shall charge the
631	1193		State Department of Health Oklahoma Medical Marijuana Authority a
632	1194		fee of one and five-tenths percent (1.5%) of the gross collection
633	1195		proceeds. All funds retained by the Tax Commission for the
634	1196		collection services shall be deposited in the Tax Commission
635	1197		Reimbursement Fund in the State Treasur y.
636		-
637	1198		SECTION 7. AMENDATORY 68 O.S. 2021, Section 1364, is
638	1199		amended to read as follows:
639		-
640	1200		Section 1364. Permits to do busine ss.
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641	1227
642	1228		A. Every person desiring to engage in a business within this
643	1229		state who would be designated as a Group One or Group Three vendor,
644	1230		pursuant to Section 1363 of this tit le, shall be required to secure
645	1231		from the Oklahoma Tax Commission every three (3) years a written
646	1232		permit for a fee of Twenty Dollars ($20.00) prior to engaging in
647	1233		such business in this state. Each such person shall file with the
648	1234		Tax Commission an applicati on for a permit to engage in or transact
649	1235		business in this state, setting forth such in formation as the Tax
650	1236		Commission may require. The application shall be signed by the
651	1237		owner of the business or r epresentative of the business entity and
652	1238		as a natural person, and, in the case of a corporation, as a legally
653	1239		constituted officer thereof. To obtain a sales tax permit, an
654	1240		individual or sole proprietor must be at least eighteen (18) years
655	1241		of age. A parent or legal guardian may apply for a permit on behalf
656	1242		of an individual or sole p roprietor who is not at least eighteen
657	1243		(18) years of age, provided t he parent or legal guardian will be
658	1244		considered the authorized user responsible for remitting state tax.
659		-
660	1245		B. Upon receipt of an initial application, the Tax Commission
661	1246		may issue a probation ary permit effective for six (6) months which
662	1247		will automatically re new for an additiona l thirty (30) months unless
663	1248		the applicant receives written notification of the refusal of t he
664	1249		Commission to renew the permit. If the applicant recei ves a notice
665	1250		of refusal, the applicant may request a hearing to show cause why
666	1251		the permit should be renewed . Upon receipt of a request for a
	1252	+
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667	1279		hearing, the Tax Commission shall set the matter for hea ring and
668	1280		give ten (10) days' notice in writing of the time and place of the
669	1281		hearing. At the hearing, the applicant shall set forth the
670	1282		qualifications of the applica nt for a permit and proof of compliance
671	1283		with all state tax laws.
672		-
673	1284		C. Holders of a probation ary permit as provided in subsection B
674		-	of this section shall not be permitted to present the permit to ~~ENR. H. B. NO. 2289 Page 16~~
	1285	+	of this section shall not be permitted to present the permit to
675	1286		obtain a commercial license plate for thei r motor vehicle as
676	1287		provided in Section 1133.1 of Title 47 of the Oklahoma Statutes.
677		-
678	1288		D. Upon verification that the applicant is a Group Three
679	1289		vendor, the Tax Commission may require such app licant to furnish a
680	1290		surety bond or other security as the Commission may deem necessary
681	1291		to secure payment of taxes under this article, prior to issuance of
682	1292		a permit for the place of business set forth in the application for
683	1293		permit. Provided, the Tax Commis sion is hereby authorized to set
684	1294		guidelines, by adoption of regulat ions, for the issuan ce of sales
685	1295		tax permits. Pursuant to said guidelines the Tax Commission may
686	1296		refuse to issue permits to any Group Three vendors, or any class of
687	1297		vendors included in the whole classification of Group Three vendors,
688	1298		if the Tax Commission determines that it i s likely this state will
689	1299		lose tax revenue due to the difficulty of enforcing this article f or
690	1300		any reasons stated in subsection (T) of Section 1354 of this title.
691		-
692	1301		E. A separate permit for each additional place of business to
693	1302		be operated must be obtained from the Tax Commission for a fee of
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694	1330		Ten Dollars ($10.00). Such permit shall be good for a p eriod of
695	1331		three (3) years. The Tax Commission shall grant and issue to each
696	1332		applicant a separate permit for each place of business in this
697	1333		state, upon proper application therefor and verification thereof by
698	1334		the Tax Commission.
699		-
700	1335		F. A permit is not assignabl e and shall be valid only for the
701	1336		person in whose name it is issued and for th e transaction of
702	1337		business at the place designated therein. The per mit shall at all
703	1338		times be conspicuously displayed at the place of business for which
704	1339		issued in a position where it can be easily seen. The permit shall
705	1340		be in addition to all other permits required by the laws of this
706	1341		state. Provided, if the location of t he business is chang ed, such
707	1342		person shall file with the Tax Commission an application for a
708	1343		permit to engage in or transact business at the new location. Upon
709	1344		issuance of the permit to the new location of such business, no
710	1345		additional permit fee shall be d ue until the expirat ion of the
711	1346		permit issued to the previous location of such business.
712		-
713	1347		G. It shall be unlawfu l for any person coming within the class
714	1348		designated as Group One or the class designated as Group Three to
715	1349		engage in or transact a business of re selling tangible per sonal
716	1350		property or services within this state unless a written permit or
717	1351		permits shall have been issued to such person. Any person who
718	1352		engages in a business subject to t he provisions of this section
719		-	without a permit or permits, or after a permit has been suspended, ENR. H. B. NO. 2289 Page 17
	1353	+	without a permit or permits, or after a permit has been suspended,
	1354	+
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	1356	+	(Bold face denotes Committee Amendments) 1
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	1380	+
720	1381		upon conviction, shall be guilty of a misdemeanor punishable by a
721	1382		fine of not more than One Thousand Dollars ($1,000.00). Any person
722	1383		convicted of a second or subsequent violation hereof shall be guilty
723	1384		of a felony and punisha ble by a fine of not more than Five Thousand
724	1385		Dollars ($5,000.00) or by a term of imprisonment in the State
725	1386		Penitentiary for not more than two (2) years, or both such fin e and
726	1387		imprisonment.
727		-
728	1388		H. Any person operating under a permit as provided in this
729	1389		article shall, upon discontinuance of business by sale or otherwise,
730	1390		return such permit to the Tax Commission for canc ellation, together
731	1391		with a remittance for any unpaid or acc rued taxes. Failure to
732	1392		surrender a permit and pay any and all accrued taxes will be
733	1393		sufficient cause for t he Tax Commission to refuse to issue a permit
734	1394		subsequently to such person to engage in or t ransact any other
735	1395		business in this state. In the case of a sale of any busine ss, the
736	1396		tax shall be deemed to be due on the sale of the fixtures a nd
737	1397		equipment, and the Tax Commission shall not issue a permit to
738	1398		continue or conduct the business to the purcha ser until all tax
739	1399		claims due the State of Oklahoma have be en settled.
740		-
741	1400		I. All permits issued under the provisions of this article
742	1401		shall expire three (3) years from t he date of issuance at the close
743	1402		of business at each place or location of the business with in this
744	1403		state. No refund of the fee shall be made if the business is
745	1404		terminated prior to the expiration of the permit.
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746	1431
747	1432		J. Whenever a holder of a permit fails to co mply with any
748	1433		provisions of this article, the Tax Commission, after giving ten
749	1434		(10) days' notice in writing of the time and place of hearing to
750	1435		show cause why the permit should not be revoked, may revoke or
751	1436		suspend the permit, the permi t to be renewed upon removal of cause
752	1437		or causes of revocation or suspension. However, if a holder of a
753	1438		permit becomes delinquent for a period of three (3) months or mor e
754	1439		in reporting or paying of any tax due under this article, any duly
755	1440		authorized agent of the Tax Commission may remove the permit from
756	1441		the taxpayer's premises and it shall be returned or renewed onl y
757	1442		upon the filing of proper reports and payment of all tax es due under
758	1443		this article.
759		-
760	1444		K. Permits are not required of persons coming within the
761	1445		classification designa ted as Group Two. The Oklahoma Tax Commission
762	1446		shall issue a limited permit to Group Five v endors. The permit
763	1447		shall be in such form as the Tax Commission may prescribe.
764		-	ENR. H. B. NO. 2289 Page 18
765	1448		L. Nothing in this article shall be construed to allow a permit
766	1449		holder to purchase, t ax exempt, anything for resale that the permit
767	1450		holder is not regularly in the business of r eselling.
768		-
769	1451		M. All monies received pursuant to issuance of such permits to
770	1452		do business shall be paid to the State Treasurer and placed to the
771	1453		credit of the General Re venue Fund of the State Treasury.
772		-
773	1454		N. Notwithstanding the provisions of Section 205 of this title,
774	1455		the Oklahoma Tax Commission is authorized to relea se the following
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	1482	+
775	1483		information contained in the Master Sales and Use Tax File to
776	1484		vendors:
777		-
778	1485		1. Permit number;
779		-
780	1486		2. Name in which permit is issued;
781		-
782	1487		3. Name of business operation if different from owners hip
783	1488		(DBA);
784		-
785	1489		4. Mailing address;
786		-
787	1490		5. Business address;
788		-
789	1491		6. Business class or St andard Industrial Code (SIC); and
790		-
791	1492		7. Effective date and expiration or cancellation date of
792	1493		permit.
793		-
794	1494		Release of such information shall be limited to tax remitters
795	1495		for the express purpose of determining the validity of sales permits
796	1496		presented as evidence of purchasers' sales tax resale status under
797	1497		this Code.
798		-
799	1498		The provisions of this subsection shall be strictly interpreted
800	1499		and shall not be construed as permitting the disclosure of an y other
801	1500		information contained in the records and files of the Tax Commission
802	1501		relating to sales tax or to any other taxes.
803		-
804	1502		This information may be provided on a subscription basis, with
805	1503		periodic updates, and sufficient fee charged, not to exceed One
806	1504		Hundred Fifty Dollars ($150.00) per year, to offset the
807	1505		administrative costs of provi ding the list. All revenue received by
808	1506		the Oklahoma Tax Commission from such fees shall be deposited to the
809		-	credit of the Oklahoma Tax Commission Revolving Fund. No liability ENR. H. B. NO. 2289 Page 19
	1507	+
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	1533	+
	1534	+	credit of the Oklahoma Tax Commission Revolving Fund. No liability
810	1535		whatsoever, civil or criminal, shall attach to any member o f the Tax
811	1536		Commission or any employee thereof for any error or omission in the
812	1537		disclosure of information pur suant to this subsection.
813		-
814	1538		O. If the Tax Commission enters into the Streamlined Sales and
815	1539		Use Tax Agreement under Section 1354.18 of this title, the Tax
816	1540		Commission is authorized to participate in its online sales and use
817	1541		tax registration system and shall n ot require the payment of the
818	1542		registration fees or other charges provided in this section f rom a
819	1543		vendor who registers within the online system if the vendor has no
820	1544		legal requirement to register.
821		-
822	1545		SECTION 8. AMENDATORY 68 O.S. 2021, Section 1364.2, is
823	1546		amended to read as follows:
824		-
825	1547		Section 1364.2 A. Promoters or organizers of special events
826	1548		shall submit an application for a speci al event permit to t he
827	1549		Oklahoma Tax Commission at lea st twenty (20) days prior to the
828	1550		special event. The application shall be accompanied by a fee of
829	1551		Fifty Dollars ($50.00). The application shall include the location
830	1552		and dates of the special event, expec ted number of vendor s, and any
831	1553		other information that may be required by the Tax Commission . A
832	1554		separate permit shall be required for each special event and must be
833	1555		prominently displayed. Multiple events held at the same location
834	1556		during the calendar year may be included in o ne application.
835	1557
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	1583	+
836	1584		B. All monies received from such fees shall be paid to the
837	1585		State Treasurer and placed to the credit of the General Revenue Fund
838	1586		of the State Treasurer.
839		-
840	1587		C. Promoters or organizers shall provide vendor letters or
841	1588		forms to special event vend ors for reporting sales tax collections
842	1589		and any other information that may be required by the Tax
843	1590		Commission.
844		-
845	1591		D. Unless otherwise provided in this section, special event
846	1592		vendors shall collect sales tax from purchasers of tangible perso nal
847	1593		property and services taxable under Section 1350 et seq. of this
848	1594		title and shall remit the tax, along with a sales tax report, to the
849	1595		promoter or organizer.
850		-
851	1596		E. Within fifteen (15) days followin g the conclusion of the
852	1597		special event, the organizer or pr omoter shall forward all reports
853	1598		and payments to the Tax Commission alo ng with a completed sales tax
854		-	report. If not filed on or before the fifteenth day, the tax shall ~~ENR. H. B. NO. 2289 Page 20~~
	1599	+	report. If not filed on or before the fifteenth day, the tax shall
855	1600		be delinquent from such date. Reports timely mailed shall be
856	1601		considered timely filed. If a report is not timely filed, interest
857	1602		shall be charged from the da te the report should have been filed
858	1603		until the report is actually filed.
859		-
860	1604		F. At least ten (10) days prior to the start o f the special
861	1605		event, the organizer or promoter shall submit a lis t of all vendors
862	1606		registered to attend the event . Within fifteen (15) days following
863	1607		the conclusion of the special event, the organizer or promoter shall
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864	1635		also submit a list of vendors at who actually attended each event
865	1636		that hold a valid sales tax per mit issued under Section 1364 of this
866	1637		title. The Each list shall include the vendor 's name, address,
867	1638		telephone number, email address and sales tax permit number taxpayer
868	1639		identification number. If a vendor holds an Oklahoma sales tax
869	1640		permit issued under Section 1364 of this title, the permit numbers
870	1641		shall also be included .
871		-
872	1642		G. For the purposes of c ompensating the promoter or organizer
873	1643		in keeping sales tax records, filing reports and r emitting the tax
874	1644		when due, a promoter or organizer shall be allowed a deducti on of
875	1645		the tax due as provided in Section 1367.1 of this title.
876		-
877	1646		H. Promoters and organizers shall only be liable for failure to
878	1647		report and remit all taxes that are remitted to the m by special
879	1648		event vendors.
880		-
881	1649		I. H. Promoters or organizers of a special event that is held
882	1650		on an annual basis during the same thirty -day period each year may
883	1651		request that the Tax Commission limit their responsibilities to the
884	1652		following:
885		-
886	1653		1. Submitting of an a pplication for a special event permit as
887	1654		provided in subsection A of this section;
888		-
889	1655		2. Providing report forms to special event vendors as provided
890	1656		in subsection C of this section; and
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891	1683
892	1684		3. Within fifteen (15) days following the conclusion of the
893	1685		special event, submitting a list of special event vendors at each
894	1686		event, including the vendor's name, address, and telephone number.
895		-
896	1687		Such requests may be denied by the Tax Comm ission for reasons
897	1688		including, but not limited to, failure by the promoter to comply
898		-	with the requirements of this section or failure by vendors of the ~~ENR. H. B. NO. 2289 Page 21~~
	1689	+	with the requirements of this section or failure by vendors of the
899	1690		promoter's previous special events to comply with the provisions of
900	1691		subsection J I of this section.
901		-
902	1692		J. I. Special event vendors of special events that are approved
903	1693		under subsection I H of this section shall remit the tax along with
904	1694		a sales tax report directly to the Ta x Commission within fi fteen
905	1695		(15) days following the conclusion of the special event. If not
906	1696		filed on or before the fifteenth day, the tax shall be delinquent
907	1697		from such date. Reports timel y mailed shall be considered timely
908	1698		filed. If a report is not time ly filed, interest sha ll be charged
909	1699		from the date the report should have been filed until the report is
910	1700		actually filed.
911		-
912	1701		K. J. As used in this section:
913		-
914	1702		1. "Promoter" or "organizer" means any person who organizes or
915	1703		promotes a special event which results i n the rental, occupati on, or
916	1704		use of any structure, lot, tract of land, sample or display case ,
917	1705		table, or any other similar items for the exhibition and sale of
918	1706		tangible personal property or se rvices taxable under Section 1350 et
919	1707		seq. of this title by speci al event vendors;
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920	1734
921	1735		2. "Special event" means an entertainment, amusement,
922	1736		recreation, or marke ting event that occurs at a single location on
923	1737		an irregular basis and at which tangible personal pr operty is sold.
924	1738		"Special event" shall include, but not be limite d to, gun shows,
925	1739		knife shows, craft shows, antique shows, flea markets, carnivals,
926	1740		bazaars, art shows, and other merchandise displays or exhibits.
927	1741		Special event shall not include any county, district, or state fair
928	1742		or public or private school or universit y-sponsored event. Sp ecial
929	1743		event shall not include an event sponsored by a city or town that
930	1744		includes less than ten special event vendors or any event sponsored
931	1745		by a church organization exemp t from federal income tax pursuant to
932	1746		Section 501(c)(3) of the I nternal Revenue Code. Special event shall
933	1747		not include a registered farmers market which is a designated area
934	1748		in which farmers, growers or producers from a defined region gather
935	1749		on a regularly scheduled basis to sell at retail nonpotentially
936	1750		hazardous farm food products and who le-shell eggs to the public; and
937		-
938	1751		3. "Special event vendor " means a person making sales of
939	1752		tangible personal property or services taxable under Section 1350 et
940	1753		seq. of this title at a special event within this state and who is
941	1754		not permitted under Section 1 364 of this title.
942		-	ENR. H. B. NO. 2289 Page 22
943	1755		SECTION 9. AMENDATORY 68 O.S. 2021, Sectio n 2373, is
944	1756		amended to read as follows:
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945	1783
946	1784		Section 2373. A. Any claim for refund filed pursua nt to this
947	1785		section must be made on a return, in the form prescribed by the
948	1786		Oklahoma Tax Commission.
949		-
950	1787		B. Any claim for refund of an overpayment of any tax imposed by
951	1788		Section 2355 of this title must be made within three (3) years from
952	1789		the due date of the ret urn, including the period of any extension of
953	1790		time for filing a return, or two (2) years from the payment of the
954	1791		tax liability, whichever of such periods expires lat er, or if no
955	1792		return was filed by the taxpayer, within two (2) years from the time
956	1793		the tax was paid.
957		-
958	1794		C. Except as provided in subsection H of Secti on 2375 of this
959	1795		title, no refund shall be allowed or made after the expiration of
960	1796		the period of limitation pr escribed in subsection B of this section
961	1797		for the filing of a claim for refund, unless a cla im for refund is
962	1798		filed by the taxpayer within such perio d. If a claim for ref und is
963	1799		filed during the period prescribed in subsection B of this section,
964	1800		the amount of the refund, if any, shall not exceed the amount of tax
965	1801		paid within the period, immediatel y preceding the filing of the
966	1802		claim, equal to three (3) years plus the period of any extension of
967	1803		time for filing a return. If the claim was not filed within the
968	1804		three (3) year period prescribed in subsection B of this section,
969	1805		the refund shall not exceed the portion of the tax paid during the
970	1806		two (2) years immediately preceding the filing of the claim.
971	1807
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972	1834		D. If, upon any revision or adjustment, including overpayment
973	1835		or illegal payment on account of income derived from tax -exempt
974	1836		Indian land, any refund is found to be due any taxpayer, it shall be
975	1837		paid out of the "Income Tax Withholdin g Refund Account", created by
976	1838		Section 2385.16 of this title, in the same manner as refu nds are
977	1839		paid pursuant to such section. The information filed, reflecting
978	1840		the revision or adjustment, shall constitute the claim for refund.
979		-
980		-	Except as provided in su bsection H of Section 2375 of this
	1841	+	E. Except as provided in su bsection H of Section 2375 of this
981	1842		title, the amount of the refund shall not exceed the portion of the
982	1843		tax paid during the three (3) years immediately preceding the filing
983	1844		of the claim, or, if no claim was filed, then during the thr ee (3)
984	1845		years immediately preceding the allowance of the refund. However,
985		-	this
986		-	E. The three-year limitation set forth in subsection C of this
987		-	section shall not apply to the amount of refunds payable upon c laims ENR. H. B. NO. 2289 Page 23
	1846	+	this The three-year limitation set forth in subsection C of this
	1847	+	section shall not apply to the amount of refunds payable upon c laims
988	1848		filed by members of federally recognized I ndian tribes or the United
989	1849		States on behalf of its Ind ian wards or former Indian wards, to
990	1850		recover taxes illegally co llected from tax-exempt lands. In the
991	1851		case of any refund to a member of a federally recogn ized Indian
992	1852		tribe or to the United States on beh alf of its Indian wards or
993	1853		former Indian wards, to rec over taxes illegally collected on bonus
994	1854		payments from oil and g as leases located on tax-exempt Indian lands
995	1855		pursuant to this section, the Tax Commission s hall pay interest on
996	1856		all refunds issued after Ja nuary 1, 1996, at the rate of six percent
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997	1884		(6%) per annum from the date of payment by the taxpayer to the date
998	1885		of the refund.
999		-
1000	1886		F. In cases where that the Tax Commission and the taxpayer have
1001	1887		signed a consent, as provided by law, extending the period during
1002	1888		which the tax may be assessed, the period during which the taxp ayer
1003	1889		may file a claim for refund or during which an al lowance for a
1004	1890		refund may be made shall be automatically extended to the final date
1005	1891		fixed by such consent plus thirty (30) days.
1006		-
1007	1892		G. The Oklahoma Tax Commission may authorize the use of direct
1008	1893		deposit in lieu of refund checks for electronically filed income tax
1009	1894		returns.
1010		-
1011	1895		SECTION 10. AMENDATORY 68 O.S. 2021, Section 2375, i s
1012	1896		amended to read as follows:
1013		-
1014	1897		Section 2375. A. At the time of transmitting t he return
1015	1898		required hereunder to the Oklahoma Tax Commission On the original
1016	1899		due date of the return, not including any extensions, the taxpayer
1017	1900		shall remit therewith to the Tax C ommission the amount of tax due
1018	1901		under the applicable pr ovisions of Section 2351 et seq. of this
1019	1902		title. Failure to pay such tax on or before the date the return is
1020	1903		due, not including any extensions, shall cause the tax to become
1021	1904		delinquent. If the return is filed electronically, the amount of
1022	1905		the tax due pursuant to the provisions of this article shall be due
1023	1906		on or before the twentieth day of April following the clos e of the
1024	1907		taxable year regardless of when the return is electronically filed.
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1025	1935		The tax shall be deemed delinquent if unpaid after the twentieth day
1026	1936		of April if the return is electronically filed. Provided, if the
1027	1937		Internal Revenue Code provides for a later due date for returns of
1028	1938		individuals, the Tax Commission shall accept payments made with
1029	1939		returns filed by individuals by such date and such payment s shall be
1030	1940		considered as timely paid.
1031		-	ENR. H. B. NO. 2289 Page 24
1032	1941		B. If any tax due under Section 2351 et seq. of this title,
1033	1942		except a deficiency determined under Section 221 of this title, is
1034	1943		not paid on or before the date such tax becomes delinquent, a
1035	1944		penalty of five percent (5%) of the total amount of the tax due
1036	1945		shall be added thereto, collected and paid. However, the Tax
1037	1946		Commission shall not collect the penalty assessed if the taxpayer
1038	1947		remits the tax and interest within sixty (60) days of the mailing of
1039	1948		a proposed assessment o r voluntarily pays the tax upon the filing of
1040	1949		an amended return.
1041		-
1042	1950		C. If any part of deficiency, arbitrary or j eopardy assessment
1043	1951		made by the Tax Commission is based upon or occasioned by the
1044	1952		refusal of any taxpayer to file with the Tax Commission any retur n
1045	1953		as required by Sectio n 2351 et seq. of this title, within ten (10)
1046	1954		days after a written demand for such repo rt or return has been
1047	1955		served upon any taxpayer by the Tax Commission by registered letter
1048	1956		with a return receipt attached, the Tax Commission may a ssess and
1049	1957		collect, as a penalty, twenty-five percent (25%) of the amount of
1050	1958		the assessment. In the exercise o f the authority granted by
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1051	1986		subsection C of Section 223 and Section 224 of this title, the T ax
1052	1987		Commission shall assess the tax as an estimated tax on the basis of
1053	1988		its own determination of the Oklahoma taxable income of the
1054	1989		taxpayer, to be adjusted if and wh en Oklahoma taxable income is
1055	1990		ascertained under the provisions of Section 2351 et seq. of t his
1056	1991		title.
1057		-
1058	1992		D. If any part of any deficiency was due to negligence or
1059	1993		intentional disregard, without the intent to defraud, then ten
1060	1994		percent (10%) of the total amoun t of the deficiency, in addition to
1061	1995		such deficiency, including interest as authorized by la w, shall be
1062	1996		added, collected and paid.
1063		-
1064	1997		E. If any part of any deficiency was d ue to fraud with intent
1065	1998		to evade tax, then fifty percent (50%) of the total amount of t he
1066	1999		deficiency, in addition to such deficiency, including interest as
1067	2000		herein provided, shall be added, collected and paid.
1068		-
1069	2001		F. The provisions in th is section for penaltie s shall supersede
1070	2002		all other provisions for penalties on income taxes. The provisions
1071	2003		in this section for penalties shall supersede the provisions in the
1072	2004		Uniform Tax Procedure Co de, Section 201 et seq. of this title, only
1073	2005		to the extent of conflict between such provisions and the penalty
1074	2006		provisions in this section.
1075		-	ENR. H. B. NO. 2289 Page 25
1076	2007		G. All taxes, penalties an d interest levied under Section 2351
1077	2008		et seq. of this title must be paid to the Tax Commissi on at Oklahoma
1078	2009		City, in the form or remittance required by and payable to it.
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1079	2036
1080	2037		H. 1. The period of time prescribed in Section 223 of this
1081	2038		title, in which the proced ures for the assessment of income tax may
1082	2039		be commenced by the Tax Commission, shall be toll ed and extended
1083	2040		until the amount of taxable income for any year of a taxpayer under
1084	2041		the Internal Revenue Code has been finally determined under
1085	2042		applicable federal la w and for the additional period of time
1086	2043		hereinafter provided in this subsection.
1087		-
1088	2044		2. If, in such final determination, the amount of taxable
1089	2045		income for any year of a taxp ayer under the Internal Revenue Code is
1090	2046		changed or corrected from the amounts included in the federal return
1091	2047		of the taxpayer for such year and such change or correction affects
1092	2048		the Oklahoma taxable income of the taxpayer for such yea r, the
1093	2049		taxpayer, within one (1) year after such final determination of the
1094	2050		corrected taxable income, shall fil e an amended return under Section
1095	2051		2351 et seq. of this title reporting the corrected Oklaho ma taxable
1096	2052		income, and the Tax Commission shall make as sessment or refund
1097	2053		within two (2) years from the date the return required by this
1098	2054		paragraph is filed and not t hereafter, unless a waiver is agreed to
1099	2055		and signed by the Tax Commission and the taxpayer.
1100		-
1101	2056		3. In the event of failure by a taxpayer to comply wit h the
1102	2057		provisions of paragraph 2 of this subsection, the statute of
1103	2058		limitations shall be tolled for a period of time equal to the time
1104	2059		between the date the amended return under this subsection is
1105	2060		required until such return is actually furnished.
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1106	2087
1107	2088		4. In administering the provision s of this subsection, the Tax
1108	2089		Commission shall have the authority to audit each and eve ry item of
1109	2090		income, deduction, credit or any other matter related to the return
1110	2091		where such items or matters relate to allocation or apportionment
1111	2092		between the State of Okl ahoma and some other state or the federal
1112	2093		government even if such items or matters were not affected by
1113	2094		revisions made in such final determination. Where such items or
1114	2095		matters do not relate to allocation or apportionment between the
1115	2096		State of Oklahoma and some other state or the federal government,
1116	2097		the Tax Commission shall be bound by the re visions made in such
1117	2098		final determination.
1118		-
1119	2099		5. The provisions of this subsection shall be ef fective on
1120		-	September 1, 1993, and ~~e xcept~~ in the case of tax years which are th e ~~ENR. H. B. NO. 2289 Page 26~~
	2100	+	September 1, 1993, and except in the case of tax years which are th e
1121	2101		subject of closing, settlement or resolution agreements entered into
1122	2102		by taxpayers and the Tax Commission, keep open all tax years
1123	2103		beginning after June 30, 1988, and all tax yea rs beginning on or
1124	2104		before June 30, 1988, for which exte nsions of the statute o f
1125	2105		limitations have been executed by the taxpayer, but only to the
1126	2106		extent such extension s remain open on the date of enactment hereof.
1127		-
1128	2107		SECTION 11. AMENDATORY 68 O.S. 2021, Section 2385.3, is
1129	2108		amended to read as follows:
1130		-
1131	2109		Section 2385.3 A. Every employer required to deduct and
1132	2110		withhold taxes under Section 2385.2 of thi s title shall pay over the
1133	2111		amount so withheld as taxes to the Oklahoma Tax Commission pursu ant
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1134	2139		to the schedule outlined in paragraphs 1 through 3 of this
1135	2140		subsection, and shall file a quarterly return in such form as the
1136	2141		Tax Commission shall prescribe on or before the twentieth day of the
1137	2142		month following the close of each calendar quarter:
1138		-
1139	2143		1. Every employer required to remit federal withholding unde r
1140	2144		the Federal Semiweekl y Deposit Schedule shall pay over the amount so
1141	2145		withheld under subsection A of this sec tion on the same dates as
1142	2146		required under the Federal Semiweekly Deposit Schedule for federa l
1143	2147		withholding taxes;
1144		-
1145	2148		2. Every employer owing an averag e of Five Hundred Dolla rs
1146	2149		($500.00) or more per quarter in taxes in the previous fiscal year
1147	2150		who is not subject to the provisions of paragraph 1 of this
1148	2151		subsection shall pay over the amount so withheld on or before the
1149	2152		twentieth day of each succeeding mont h; and
1150		-
1151	2153		3. Every employer owing an average of less than Five Hundred
1152	2154		Dollars ($500.00) per quarter in taxes in the previous fiscal year
1153	2155		shall pay over the amount so withheld on or before the twentieth day
1154	2156		of the month following the close of each succeeding quarterly
1155	2157		period.
1156		-
1157	2158		B. Every employer subject to the provisions of paragraph 1 of
1158	2159		subsection A of this section shall file returns pursuant to the Tax
1159	2160		Commission's electronic data interchange program.
1160		-
1161	2161		C. Every employer required under Section 2385.2 of this title
1162	2162		to deduct and withhold a tax from the wages paid an employee shall,
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1163	2190		as to the total wages paid to each employee during the calendar
1164	2191		year, furnish to such employee, on or before January 31 of the
1165		-	succeeding year, a written statement showing the name of the ~~ENR. H. B. NO. 2289 Page 27~~
	2192	+	succeeding year, a written statement showing the name of the
1166	2193		employer, the name of the employee and the employee 's Social
1167	2194		Security account number, if any, the total amount of wages subject
1168	2195		to taxation, and the total amount deducted and withheld as tax and
1169	2196		such other information as the Tax Commission may requi re. If an
1170	2197		employee's employment is terminated before the close of a calendar
1171	2198		year, the written statement must be furnished within thirty (30)
1172	2199		days of the date of which the last payment of wages is mad e.
1173		-
1174	2200		D. Every employer required under Section 2385.2 of this title
1175	2201		to deduct and withhold a tax from the wages paid an employee shall
1176	2202		furnish to the Oklahoma Tax Comm ission, on or before January 31 of
1177	2203		the succeeding year, an annual reconciliation and such o ther
1178	2204		information as the Tax Commission may require purs uant to the Tax
1179	2205		Commission's electronic data interchange program . Failure of an
1180	2206		employer to provide an annual reconciliation within thirty (30) days
1181	2207		of the due date may result in a penalty to be impos ed on the
1182	2208		employer in an amount not to exceed One Thous and Dollars ($1,000).
1183	2209		The additional penalty may be collected in the same manner as
1184	2210		provided by law for colle ction of delinquent taxes.
1185		-
1186	2211		E. If the Tax Commission , in any case, has justifiable reason
1187	2212		to believe that the collection of the tax provided for in Section
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1188	2240		2385.2 of this title is in jeopardy, the Tax Commission may require
1189	2241		the employer to file a return an d pay the tax at any time.
1190		-
1191	2242		F. Any sum or sums withh eld in accordance with the provisions
1192	2243		of Section 2385.2 of this title shall be deemed to be held in trust
1193	2244		for the State of Oklahoma, and, as trustee, the employer shall have
1194	2245		a fiduciary duty to the State of Oklahoma in regard to such sums and
1195	2246		shall be subject to the trust laws of this state.
1196		-
1197	2247		G. If any employer fails to withhold the tax required to be
1198	2248		withheld by Section 2385.2 of this title and thereafter the income
1199	2249		tax is paid by the employee, the tax so required to be withheld
1200	2250		shall not be collected from the employer but such employer shall n ot
1201	2251		be relieved from the liability for penalties or interest otherwise
1202	2252		applicable because of such failure to withhold the tax.
1203		-
1204	2253		H. Every person making payments of win nings subject to
1205	2254		withholding shall, for each monthly period, on or before the
1206	2255		twentieth day of the month following the payment of such winnings
1207	2256		pay over to the Tax Commi ssion the amounts so withheld, and shall
1208	2257		file a return, in a form as prescribed by the Tax Commission.
1209		-	ENR. H. B. NO. 2289 Page 28
1210	2258		I. Every person making payments of winnings subject to
1211	2259		withholding shall furnish to each recipient on or before January 31
1212	2260		of the succeeding year a writ ten statement in a form as prescribed
1213	2261		by the Tax Commission. Every person making such reports shall also
1214	2262		furnish a copy of such report to the Tax Commission in a manner and
1215	2263		at a time as shall be prescribed by the Tax Commission.
1216	2264
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1217	2291		SECTION 12. AMENDATORY 68 O.S. 2021, Section 3131, is
1218	2292		amended to read as follows:
1219		-
1220	2293		Section 3131. A. Within thirty (30) days after resale of
1221	2294		property, the county treasurer s hall file in the office of the
1222	2295		county clerk a return, and retain a copy thereof in the county
1223	2296		treasurer's office, which shall show or include, as appropriate:
1224		-
1225	2297		1. Each tract or parcel of real estate so sold;
1226		-
1227	2298		2. The date upon which it was resold;
1228		-
1229	2299		3. The name of the purchaser;
1230		-
1231	2300		4. The price paid therefor;
1232		-
1233	2301		5. A copy of the notice of such resale with an affidavit of its
1234	2302		publication or posting; and
1235		-
1236	2303		6. The complete minu tes of sale, and that the same was
1237	2304		adjourned from day to day until the sale was completed.
1238		-
1239	2305		Such notice and return shall be presumptive evidence of the
1240	2306		regularity, legality and validity of all the official acts leading
1241	2307		up to and constituting such resale. W ithin such thirty (30) days,
1242	2308		the county treasurer shall execute, acknowledge and deliver to the
1243	2309		purchaser or the purchaser's assigns, or to the board of county
1244	2310		commissioners where such property has been bid off in the name o f
1245	2311		the county, a deed conveying t he real estate thus resold. The
1246	2312		issuance of such deed shall effect the cancellation and se tting
1247	2313		aside of all delinquent taxes, assessments, penalties and costs
1248	2314		previously assessed or existing against the real estate, and of all
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1249	2342		outstanding individual and county tax sale certificates, and shall
1250	2343		vest in the grantee an absolute and perfect title i n fee simple to
1251	2344		the real estate, subject to all claims which the state may have had
1252	2345		on the real estate for taxes or other liens or en cumbrances;
1253	2346		provided, that all s uch claims which the state, municipality or both
1254		-	the state and the municipality may have ha d on the real estate for ~~ENR. H. B. NO. 2289 Page 29~~
	2347	+	the state and the municipality may have ha d on the real estate for
1255	2348		taxes or other liens or encumbrances shall be canceled and
1256	2349		extinguished with respect to any deed conveying t itle to the board
1257	2350		of county commissioners where such property was bid off in the name
1258	2351		of the county. Twelve (12) months af ter the deed shall have been
1259	2352		filed for record in the county clerk's office, no action shall be
1260	2353		commenced to avoid or set aside the de ed. Provided, that persons
1261	2354		under legal disability shall have one (1) year after removal of such
1262	2355		disability within which to redeem the real estate.
1263		-
1264	2356		B. Any number of lots or tracts of land may be included in one
1265	2357		deed, for which deed the county treasurer sh all collect from the
1266	2358		purchaser the fees provided for in Section 43 of Title 28 of the
1267	2359		Oklahoma Statutes. The county treasu rer shall also charge and
1268	2360		collect from the purchaser at such sale an amount in addition to the
1269	2361		bid placed on such real estate, suffic ient to pay all expenses
1270	2362		incurred by the county in preparing, listing and advertising the lot
1271	2363		or tract purchased by such bi dder, which sums shall be credited and
1272	2364		paid into the resale property fund hereinafter provided, to be used
1273	2365		to defray to that extent t he costs of resale.
1274	2366
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1275	2393		C. When any tract or lot of land sells for more than the taxes,
1276	2394		penalties, interest and cost due there on, the excess shall be held
1277	2395		in a separate fund the county treasurer shall notify the Oklahoma
1278	2396		Tax Commission within thirty (30) days after the resale, and shall
1279	2397		include in such notification all information necessary for the
1280	2398		Oklahoma Tax Commission to dete rmine whether a tax lien exists on
1281	2399		the subject property.
1282		-
1283	2400		D. Within sixty (60) days of receipt of the n otification
1284	2401		described in subsection C of this section, the Oklahoma Tax
1285	2402		Commission shall provide notice to the county treasurer of any
1286	2403		outstanding tax liabilities, including tax, penalty and interest,
1287	2404		attached to each tract or lot of land, regardless of whether a tax
1288	2405		warrant has been filed. Upon timely notice of a li ability from the
1289	2406		Oklahoma Tax Commission, the county treasurer shall remit to the Tax
1290	2407		Commission the amount of the outstanding tax liabilities or the
1291	2408		excess proceeds, whichever is less. Any remaining proceeds shall be
1292	2409		held in the separate fund for the record owner of such land, as
1293	2410		shown by the county records as of the date the county resale begins,
1294	2411		to be withdrawn any time within one (1) year. No assig nment of this
1295	2412		right to excess proceeds shall be valid which occurs on or after the
1296	2413		date on which the county resale began. At the end of one (1) year,
1297	2414		if such money has not been w ithdrawn or collected from the county,
1298	2415		it shall be credited to the county res ale property fund.
1299		-	ENR. H. B. NO. 2289 Page 30
1300	2416		SECTION 13. This act shall become effective July 1, 2023.
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1301	2443
1302	2444		SECTION 14. It being immediately necessary for the preservation
1303	2445		of the public peace, hea lth or safety, an emergency is hereby
1304	2446		declared to exist, by reason whereof this act shall take effect and
1305	2447		be in full force from and after its passage and approval.
1306		-	ENR. H. B. NO. 2289 Page 31
1307		-	Passed the House of Represent atives the 22nd day of March, 2023.
1308		-
1309		-
1310		-
1311		-
1312		-	Presiding Officer of the House
1313		-	of Representatives
1314		-
1315		-
1316		-
1317		-	Passed the Senate the 20th day of April, 2023.
1318		-
1319		-
1320		-
1321		-
1322		-	Presiding Officer of the Senate
1323		-
1324		-
1325		-
1326		-	OFFICE OF THE GOVERNOR
1327		-	Received by the Office of the Governor this ____________________
1328		-	day of ___________________, 20_______, at _______ o'clock _______ M.
1329		-	By: _________________________________
1330		-	Approved by the Governor of the State of Oklahoma this _____ ____
1331		-	day of ___________________, 20_______, at _______ o'clock _______ M.
1332		-
1333		-
1334		-	_________________________________
1335		-	Governor of the State of Oklahoma
1336		-
1337		-	OFFICE OF THE SECRETARY OF STATE
1338		-	Received by the Office of the Secretary of State this __________
1339		-	day of ___________________, 20_______, at _______ o'clock _______ M.
1340		-	By: _________________________________
	2448	+	COMMITTEE REPORT BY: COMMITTEE ON FINANCE
	2449	+	April 3, 2023 - DO PASS