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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
SENATE BILL 601 By: Rader
AS INTRODUCED
An Act relating to uniform tax procedure; amen ding 68
O.S. 2021, Sections 221, 226, 227, as amended by
Section 1, Chapter 114, O.S.L. 2022, and 231 (68 O.S.
Supp. 2022, Section 227), which relate to failure to
make report or return , action to recover taxes as
additional remedy, refund of erroneous payments, and
tax warrants; modifying the st art date for certain
deadlines to the date i ndicated on certain notice or
assessment; requiring certain warrant to be filed by
electronic means; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 202 1, Section 221, is
amended to read as follows:
Section 221. A. If any taxpayer shall fail to make any report
or return as required by any state tax law, the Oklahoma Tax
Commission, from any information in i ts possession or obtainable by
it, may determine the correct amount of tax for the taxable period.
If a report or return has been filed, the 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 Commission determines that there is a tax
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due for the taxable period, or if, in cases where a report or return
has been filed, the Tax Commission shall determine that the tax
disclosed by such report or return is less than the tax disclose d by
its examination, it shall in writing propose the assessment of taxes
or additional taxes, as the case may be, and shall mail a copy 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 pre sumed to be the result of an audit of
the report or return only, and such office audit shall not be deemed
a verification of any item in the report or return unless the item
shall have been made the subject of a hearing before the Tax
Commission, and the c orrectness and amount of such item determined
at such hearing; and such office audit shall not preclude the Tax
Commission from subsequently making further adjustment, correction
or assessment as a result of a field audit of the books and records
of the taxpayer, wherever located, or upon disclosures f rom any
source other than the return. In cases 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.
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C. Within sixty (60) days after the mailing of date indicated
on the aforesaid proposed assessment, the taxpayer may file with the
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 and 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 le gal authority upon which each assign ment
of error is made; provided, that the applicant shall not be bound or
restricted in such hearing, or on appeal, to the arguments and legal
authorities contained and cite d in 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 sha ll 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 from the date of mailing of such
written notice, when such taxpayer may appear before the Tax
Commission and present arguments and evidence, oral or written, in
support of the protest. Hearings shall be held as soon as
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practicable. In the event an oral hearing is not requested, the Tax
Commission shall proceed without further notic e to examine into the
merits of the protest and enter an order in accordance with i ts
findings. 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 j udicial determination, the
taxpayer, upon agree ment to abide by the decision of the court, may
pay the tax so assessed under protest and such protest shall be
resolved in accordance with the agreement to abide.
E. If the taxpayer fails to file a written p rotest within the
sixty-day period herein provided for or within the period as
extended by the Tax Commission, or if the taxpayer fails to file the
notice required by Section 226 of 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 m ay, within one (1) year of the date the
assessment becomes final, request the Tax Commission to adjust or
abate the assessment if the taxpayer can demonstrate, by a
preponderance of the evidence, that the assessment or some portion
thereof is clearly erron eous. If the Tax Commission determines that
the proper showing has been made, the assessment or portion ther eof
determined to be clearly erroneous shall be deemed not to have
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become final and absolute. No hearing to adjust or abate a clearly
erroneous assessment may be granted after the Tax Commissio n’s
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 Com mission to
collect a tax liability may be stayed 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 th e time for
filing a protest for any period of t ime not to exceed an additional
ninety (90) days. Any extensi on granted shall not extend the period
of time within which the notice required by Section 226 of this
title may be filed.
G. Within a reasonable time after the hearing herein provided
for, the Tax Commission shall make and enter an order in writing in
which it shall set forth the disposition 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 Commissio n 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 pr ovided for by
Section 225 of this title, appeal to the Supreme Court, but in the
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event the taxpayer fails to so proceed, the order shall within
thirty (30) days from the date a certified copy thereof is mailed to
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 assessment may be filed in the office
of the county clerk of any county in this state, and upon being so
filed, the county clerk shall enter same upon the judgment docket in
the same manner as provided for in connectio n with judgments of
district courts. When an assessment is so filed and docketed, it
shall have the same force and be subject to the same law as a
judgment of the district court, and accordingly it shall cons titute
a lien on any real estate of the taxpaye r 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 th e payment of
such assessment, or, except as oth erwise provided herein, upon the
expiration of ten (10) years after the date upon which the
assessment was filed in the office of the county clerk; provided,
the Tax Commission may, prior to the release and ex tinguishment of
such lien, refile the assessmen t one time in the office of the
county clerk. An assessment s o refiled shall continue the lien
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until payment of the assessment, or upon the expiration of ten (10)
years after the date upon which the assessmen t was refiled in the
office of the county clerk . The remedies provided in this
subsection shall be in additi on to other remedies provided by law.
All active liens evidenced by an assessment filed with a county
clerk’s office prior to November 1, 1989, sh all be released and
extinguished if the assessm ent is not refiled prior to November 1,
2001.
I. In order to make more definite the intention of the
Legislature in connection with the applicability or lack of
applicability of the refund provisions of the t ax statutes to those
treating with proposed ass essments and assessments that have become
final, the Legislatu re being cognizant of the fact that such intent
has been questioned, it is declared to be the intent of the
Legislature that the refund provisions shall be without application
to taxes where the amount thereof has been determined by an
assessment, other th an an assessment designated as an “office
audit”, that has become final.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 226, is
amended to read as follows:
Section 226. (a) 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 taxpa yer
aggrieved by the provision s of this article or of any other state
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tax law, or who resists the collection of or the enforcement of the
rules or regulations of the Tax Commission relating to the
collection of any state tax; however, such remedy shall be limited
as prescribed by subse ction (c) C of this section.
(b) 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 Commission, any
such taxpayer shall pay the tax to the Tax Commission, and at the
time of making such payment shall give notice to the Tax Commission
of his intention to file suit for recovery of such tax. The
taxpayer shall not be required to file suit within such thirty -day
period in order to prosecute an action as authorized 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 taxpayer prevails the Tax
Commission shall, by cash voucher drawn by the Tax Commission up on
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 due pursuant to the final judgm ent of
the court having jurisdiction, together with interes t 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 prevails and the court determines
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that the position of the Tax Commission in the proceeding was not
substantially justified, the court shall award the taxpayer a
judgment for reasonable attorney fees, reas onable expenses of expert
witnesses in connection with the proceeding and reasonable costs of
any study, analysis, engineering report, test , or project which is
found by the court to be necessary for the preparation of the
taxpayer’s case.
(c) 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 shall be construed to provide a
legal remedy in the state or federal courts by action at law only in
cases where the taxes complained of are claimed 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 vested in any of the Courts of the
United States. In all actions brought hereunder servic e 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 such suit, and the State Treasure r shall not be a
necessary or proper party thereto.
(d) 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 determination, the
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taxpayer, upon agreement to abide by the decision of the court, m ay
pay the tax so assessed under protest, but need not file a suit.
SECTION 3. AMENDATORY 68 O.S. 2021, Section 227, as
amended by Section 1, Chapter 114, O.S.L. 2022 (68 O.S. Supp. 20 22,
Section 227), is amended to read as follow s:
Section 227. A. Except as provided in subsection B of Section
1361.2 and subsection D of Section 1364.1 of this title, any
taxpayer who has paid to the State of Oklahoma, thr ough 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, w ithout interest.
B. 1. Except as otherwise provided by paragra ph 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 suc h tax so erroneously
paid. The Tax Commission may accept an amen ded 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 imposed
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) years from the date of
payment thereof file with the Tax Commission a verified claim for
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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
claim for refund if the amended report or return establi shes a
liability less than the original report or return previousl y 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 the tax was paid, the nature and
kind of tax so paid, the amount of the tax which th e 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 adjustment thereof by the Tax Commission.
It shall be the duty of the Commission to d etermine 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 sha ll 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 for 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
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date the demand for hearing was mailed. The taxpayer shall be
notified of the time and place of the hearing . The hearing may be
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, refunds 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 o f 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 T ax Commission which assessment became final
under the law.
SECTION 4. 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 suc h 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 appraisement or valuation any real o r
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personal property of the taxpayer found within the county for the
payment of the delinquent tax, interest , and penalties, and the cost
of executing the warrant, and to return such warrant to the Tax
Commission, and to pay to it any monies collected by vi rtue 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 which the
warrant was issued a copy thereof, and thereupon the county clerk
shall record and index such warrant in the same manner 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 thereof, 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 issued, until such tax,
penalty and interest accruing thereon is paid. Such lien shal l 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 paramount and superior to all
other liens of whatsoever kind or cha racter, attaching to any of
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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 Tax Commission shall, immediately 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 to 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 date upon which the warrant was refiled and indexed
by the county clerk. All active 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 th e 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
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sheriff shall execute and deliver to the purchaser a bill of sale or
deed, as the case may be.
D. The Tax Commission shall not direct or forward to the
sheriff of any county any tax warrant issued 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 property of any
taxpayer identified b y a filed tax warrant. The Tax Commission may
execute the tax warrant in the same manner prescribed by law for
executions against property upon judgment of a court of record and
may execute and deliver to the purchaser a bill 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 Oklahoma;
and any taxpayer, or transferee of such taxpayer, shall have the
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right, at any time within one (1) year fr om the date of such sale,
to redeem such property, upon the payment of all taxes, penalties
and costs accrued to the date of redemption. Such applicant shall
not be entitled to a credit upon such taxes, penalties , and costs,
by reason of revenue that migh t have accrued to the State of
Oklahoma or other purchaser under sale, prior to such redemption.
After the expiration of the period of redemption herein provided,
the Tax Commission acting for the State of Oklahoma may sell such
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 is 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 redemptioner. Such muniment of title
shall be executed by the Tax Commission, and 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 would 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 neglect, on
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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
Commission, at any time after collecting or receiving the same, such
sheriff or other officer shall, upon motion 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 percent (10%) thereon, to and f or 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 Oklahoma 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 by 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 and filed under authority of this
section shall:
1. Constitute and be evidence and notice of the state ’s lien
upon real property; and
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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.
J. After July 1, 1993, the Tax Commission shall no t 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 and
may take all of the procee dings thereon for the collectio n thereof
which may be had or taken upon a judgment of the district court.
SECTION 5. This act shall become effective November 1, 2023.
59-1-254 QD 1/17/2023 7:13:15 PM