OK
Oklahoma Senate Bill SB601

Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB601 Compare Versions

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4-
5-An Act
6-ENROLLED SENATE
7-BILL NO. 601 By: Rader of the Senate
28+ENGROSSED HOUSE AMENDME NT
29+ TO
30+ENGROSSED SENATE BILL NO . 601 By: Rader of the Senate
831
932 and
1033
1134 Pfeiffer of the House
1235
1336
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17-An Act relating to cigarette and tobacco products;
40+An Act relating to uniform tax procedure; amen ding 68
41+O.S. 2021, Sections 221, 226, 227, as amended by
42+Section 1, Chapter 11 4, O.S.L. 2022, and 231 (68 O.S.
43+Supp. 2022, Section 227), which relate to failure to
44+make report or return , action to recover taxes as
45+additional remedy, refund of erroneous payments, and
46+tax warrants; modifying the st art date for certain
47+deadlines to the date indicated on certain notice or
48+assessment; requiring certain warrant to be filed by
49+electronic means; and providing an effective date .
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54+AMENDMENT NO. 1. Strike the title, enacting clause, and entire bill
55+and insert:
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57+
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60+"An Act relating to cigarette and tobacco products;
1861 amending 68 O.S. 2021, Sect ions 304 and 415, which
1962 relate to licenses; modifying definition ; amending 68
2063 O.S. 2021, Section 400.1, which relates to
2164 enforcement of tobacco tax laws; providing for
2265 membership of industry advisory committee; amending
2366 68 O.S. 2021, Section 400.5, which relates to the
2467 purchase of tobacco products; clarifying certain
2568 enforcement procedure; amending 68 O.S. 2021, Section
2669 417, which relates to seizure of untaxed tobacco
2770 products; clarifying certain enforcement procedure;
2871 providing an effective date; and declaring an
2972 emergency.
3073
3174
3275
33-
34-
35-SUBJECT: Cigarette and tobacco products
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36100
37101 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
38-
39102 SECTION 1. AMENDATORY 68 O.S. 2021, Section 304, is
40103 amended to read as follows:
41-
42104 Section 304. A. Every manufacturer and wholesaler of
43105 cigarettes in this state, as a condition of carrying on such
44106 business, shall annually secure from the Oklahoma Tax Commission a
45107 written license, and shall p ay therefor an annual fee of Two Hundred
46108 Fifty Dollars ($250.00). Application for such license, which shall
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48-ENR. S. B. NO. 601 Page 2
49109 be made upon such forms as prescribed by the Oklahoma T ax
50110 Commission, shall include the following:
51-
52111 1. The applicant’s agreement to the jurisdictio n of the Tax
53112 Commission and the courts of this stat e for the purpose of
54113 enforcement of the provisions of Section 301 et seq. of this title;
55-
56114 2. The applicant’s agre ement to abide by the provisions of
57115 Section 301 et seq. of this title and the rules promulga ted by the
58116 Tax Commission with reference thereto;
59-
60117 3. The wholesaler applicant’s agreement to sell cigarettes only
61118 to licensed retailers or Indian tribal entities o r licensees of
62119 Indian tribal entities; and
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64120 4. The manufacturer applicant's agreement to sel l cigarettes
65121 only to a licensed wholesaler.
66-
67122 This license, which will be for the ensuing year, must at all
68123 times be displayed in a conspicuous place so that it can b e seen.
69124 Persons operating more than one place of business must secure a
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70151 license for each place of business. "Place of business" shall be
71152 construed to include the place where orders are received, or where
72153 cigarettes are sold. A "place of business" cannot be a location
73154 with a physical residential address. The Tax Commission shall not
74155 issue a license for a place of business with a physical resid ential
75156 address. If cigarettes are sold on or from any vehicle, the vehicle
76157 shall constitute a place of business an d the regular license fee
77158 shall be paid with respect thereto. However, if the vehicle is
78159 owned or operated by a place of business for which the regular fee
79160 is paid, the annual fee for the license with respect to such vehicle
80161 shall be only Ten Dollars ($10 .00). The expiration for such vehicle
81162 license shall expire on the same date as the curren t license of the
82163 place of business.
83-
84164 Provided, that the Tax Commission shall not authorize the use of
85165 a stamp-metering device by any manufacturer or wholesaler who doe s
86166 not maintain a wareh ouse or wholesale establishment or place of
87167 business within the Stat e of Oklahoma from which cigarettes are
88168 received, stocked and sold and where such metering device is kept
89169 and used; but the Tax Commission may, in its discretion, per mit the
90170 use of such metering device by manufacturers and wholesalers of
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92-ENR. S. B. NO. 601 Page 3
93171 cigarettes residing wholly within another state where such state
94172 permits a licensed Oklahoma resident, manufacturer or wholesaler of
95173 cigarettes the use of the metering device of such s tate without
96174 first requiring that such manufacturer or wholesaler establish a
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97201 place of business in such other state. The provisions of this
98202 subsection relating to metering devices shall not apply to states
99203 which do not require the affixing of tax stamps t o packages of
100204 cigarettes before same are offered for sale in such states.
101-
102205 B. Every retailer in this state, except Indian tribal entities
103206 or licenses of Indian tribal entities, as a condition of carrying on
104207 such business, shall secure from the Tax Commissi on a license and
105208 shall pay therefor a fee of Thirty Dollars ($30.00). Application
106209 for such license, which shall be made upon such forms as p rescribed
107210 by the Tax Commission, shall include the following:
108-
109211 1. The applicant’s agreement to the jurisdiction of the Tax
110212 Commission and the courts of this state for the purpose of
111213 enforcement of the prov isions of Section 301 et seq. of this title;
112-
113214 2. The applicant’s agreement to abide by the provisions of
114215 Section 301 et seq. of this title and the rules promulgated b y the
115216 Tax Commission with reference thereto;
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117217 3. The applicant’s agreement that it shall n ot purchase any
118218 cigarettes for resale from a suppli er that does not hold a current
119219 wholesaler’s license issued pursuant to this section; and
120-
121220 4. The applicant’s agree ment to sell cigarette s only to
122221 consumers.
123-
124222 Such license, which will be for the ensuing thr ee (3) years,
125223 must at all times be displayed in a c onspicuous place so that it can
126224 be seen. Upon expiration of such license, the retailer to whom such
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127251 license was issued may obtain a rene wal license which shall be valid
128252 for three (3) years. The manner an d prorated fee for renewals shall
129253 be prescribed by the Tax Commission. Every person operating under
130254 such license as a retailer and who owns or operates more than one
131255 place of business mus t secure a license for each place of business.
132256 "Place of business" shall be construed to include places where
133257 orders are received or where cigarettes are sold. A "place of
134258 business" cannot be a location with a physical residential a ddress.
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137259 The Tax Commission shall not issue a license for a place of business
138260 with a physical residential address.
139-
140261 C. Every distributing age nt shall, as a condition of carrying
141262 on such business, pursuant to written application on a form
142263 prescribed by and in such detailed form as the Tax Commission may
143264 require, annually secure from the Tax Comm ission a license, and
144265 shall pay therefor an annual fee of One Hundred Dollars ($100.00).
145266 An application shall be filed and a license obtained for each place
146267 of business owned or operated by a distributing agent. The license,
147268 which will be for the ensuing year, shall be consecutively numbered,
148269 nonassignable and nontransferable, and shall authorize the storing
149270 and distribution of unstamped cigarettes within this state w hen such
150271 distribution is made upon interstate orders only.
151-
152272 D. 1. All wholesale, retail, and distributing agent's licenses
153273 shall be nonassignable and nontransferable from one person to
154274 another person. Such licenses may be transferred from one location
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155301 to another location after an application has been filed with the Tax
156302 Commission requesting such transfer and after the approval of the
157303 Tax Commission.
158-
159304 2. Wholesale, retail, and distributing agent's licenses shall
160305 be applied for on a form prescribed by the T ax Commission. Any
161306 person operating as a wholesaler, retailer, or distributing agent
162307 must at all times have a valid license which has been issued by the
163308 Tax Commission. If any such person or licensee continues to operate
164309 as such on a license issued by th e Tax Commission which has expired,
165310 or operates without ever having obtained from the Tax Commission
166311 such license, such person or licensee s hall, after becoming
167312 delinquent for a period in excess of fifteen (15) days, pay to the
168313 Tax Commission, in addition to the annual license f ee, a penalty of
169314 twenty-five cents ($0.25) per day on each delinqu ent license for
170315 each day so operated in excess of f ifteen (15) days. The penalty
171316 provided for herein shall not exceed the annual license fee for such
172317 license.
173-
174318 E. No license may be granted, maintained or renewed if any of
175319 the following conditions applies to the applicant. For purposes of
176320 this section, "applicant" includes any combination of persons owning
177321 directly or indirectly, in the aggregate, more than ten percent
178322 (10%) of the ownership interests in the applicant:
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180-ENR. S. B. NO. 601 Page 5
181-
182323 1. The applicant owes Five Hundred D ollars ($500.00) or more in
183324 delinquent cigarette ta xes;
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184350
185351 2. The applicant had a cigarette manufacturer, wholesaler,
186352 retailer or distributor license revoked by the Tax Commission within
187353 the past two (2) years;
188-
189354 3. The applicant has been convicted of a crime relating to
190355 stolen or counterfeit cigarettes, or r eceiving stolen or counterfeit
191356 cigarettes or has been convicted of or has entered a plea of guilty
192357 or nolo contendere to any felony;
193-
194358 4. If the applicant is a cigarette manufacturer, the applicant
195359 is neither:
196-
197360 a. a participating manufacturer as defined in S ection II
198361 (jj) of the Master Settlement Agreement as defined in
199362 Section 600.22 of Title 37 of the Oklahoma Statutes,
200363 nor
201-
202364 b. in full compliance with the provisions of paragraph 2
203365 of subsection A of Section 600.23 of Title 37 of the
204366 Oklahoma Statutes;
205-
206367 5. If the applicant is a cigarette manufacturer, if any
207368 cigarette imported by such applicant is imported into the United
208369 States in violation of 19 U.S.C., Section 1681a; or
209-
210370 6. If the applicant is a cigarette m anufacturer, if any
211371 cigarette imported or manufactu red by the applicant does not fully
212372 comply with the Federal Cigarette Labeling and Advertising Act, 15
213373 U.S.C., Section 1331 et seq.
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215400 F. No person or entity licensed pursuant to the provisions of
216401 this section shall purchase cigarettes from or sell cigarette s to a
217402 person or entity required to obtain a license unless such person or
218403 entity has obtained such license.
219-
220404 G. No person licensed as a retailer in this state shall:
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224405 1. Sell any cigarettes to any other p erson licensed as a
225406 retailer in this state unless s uch sale is for the purpose of moving
226407 inventory between stores which are part of the same company; or
227-
228408 2. Purchase any cigarettes from any person or entity other than
229409 a wholesaler licensed pursuant to Sect ion 301 et seq. of this title.
230-
231410 H. In addition to a ny civil or criminal penalty provided by
232411 law, upon a finding that a licensee has violated any provision of
233412 Section 301 et seq. of this title, the Tax Commission may revoke or
234413 suspend the license or license s of the licensee pursuant to the
235414 procedures applicable to revocation of a license set forth in
236415 Section 316 of this title.
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238416 I. The Tax Commission shall create and main tain a web site
239417 setting forth all current valid licenses and the identity of
240418 licensees holding such licenses, and shall update the site no l ess
241419 frequently than once per month.
242-
243420 SECTION 2. AMENDATORY 68 O.S. 2021, Section 415, is
244421 amended to read as follows:
245-
246422 Section 415. A. Every wholesaler of tobacco products in this
247423 state, as a condition of carrying on such business, shall annually
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248450 secure from the Oklahoma Tax Commission a written license and shall
249451 pay an annual fee of Two Hundred Fifty Dollars ($250.00); provided,
250452 such fee shall not be applicable if paid pursuant to Section 304 of
251453 this title. The Tax Commission shal l promulgate rules which provide
252454 a procedure for the issuance of a joint license for any wholesaler
253455 making application pursuant to this section and Section 304 of this
254456 title. Application for such license, which shall be made upon such
255457 forms as prescribed by the Tax Commission, shall include the
256458 following:
257-
258459 1. The applicant's agreement to the jurisdiction of the Tax
259460 Commission and the courts of this state for purposes of enforcement
260461 of the provisions of Sec tion 301 et seq. of this title; and
261-
262462 2. The applicant's agreement to abide by the provisions of
263463 Section 301 et seq. of this title and the rules promulgated by the
264464 Tax Commission with reference thereto. This license, which will be
265465 for the ensuing year, mus t at all times be displayed in a
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268466 conspicuous place so that it can be seen. Persons operating more
269467 than one place of business must secure a license for each place of
270468 business. "Place of business" shall be construed to include the
271469 place where orders are re ceived, or where tobacco products are sold.
272470 A "place of business" cannot be a location with a physical
273471 residential address. The Tax Commission shall not issue a licen se
274472 for a place of business with a physical residential address. If
275473 tobacco products are sold on or from any vehicle, the vehicle shall
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276500 constitute a place of b usiness, and the license fee of Two Hundred
277501 Fifty Dollars ($250.00) shall be paid with respect th ereto.
278502 However, if the vehicle is owned or operated by a place of business
279503 for which the regular license fee is paid, the annual fee for t he
280504 license with respect to such vehicle shall be only Ten Dollars
281505 ($10.00). The expiration for such vehicle license shall expire on
282506 the same date as the current license of the place of business.
283-
284507 B. Every retailer in this state, as a condition of carrying on
285508 such business, shall secure from the Tax Commission a license and
286509 shall pay therefor a fee of Thirty Dollars ($30 .00). Application
287510 for such license, which shall be made upon such forms as prescribed
288511 by the Tax Commission, shall include the following:
289-
290512 1. The applicant's agreement to the jurisdiction of the Tax
291513 Commission and the courts of this state for purposes of enforcement
292514 of the provisions of Section 301 et seq. of this title;
293-
294515 2. The applicant's agreement to abide by the provisions of
295516 Section 301 et seq. of this ti tle and the rules promulgated by the
296517 Tax Commission with reference thereto;
297-
298518 3. The applicant's a greement that it shall not purchase any
299519 tobacco products for resale from a supplier that does not hold a
300520 current wholesaler's license issue d pursuant to this s ection; and
301-
302521 4. The applicant's agreement to sell tobacco products only to
303522 consumers.
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304548
305549 Such license, which will be for the ensuing three (3) years,
306550 must at all times be displayed in a co nspicuous place so that it can
307551 be seen. Upon expir ation of such licens e, the retailer to whom such
308552 license was issued may obtain a renewal license which shall be valid
309553 for three (3) years or until expiration of the retailer's sales tax
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312554 permit, whichever is earlier, after which a renewal license shall be
313555 valid for three (3) y ears. The manner and prorated fee for renewals
314556 shall be prescribed by the Tax Commission. Every person operating
315557 under such license as a retailer and who owns or operates more than
316558 one place of business must secure a license for each place of
317559 business. "Place of business" shall be construed to include places
318560 where orders are received or where tobac co products are sold. A
319561 "place of business" cannot be a location with a physical reside ntial
320562 address. The Tax Commission shall not issue a license for a plac e
321563 of business with a physical residential address.
322-
323564 C. Nothing in this section shall be construed to prohibit any
324565 person holding a retail license from also holding a wholesaler
325566 license.
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327567 D. 1. All wholesale or retail licenses shall be nonassignable
328568 and nontransferable from one person to another person. Such
329569 licenses may be transferred from one locat ion to another location
330570 after an application has been filed with the Tax Commission
331571 requesting such transfer and after the approval of the Tax
332572 Commission.
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333598
334599 2. Wholesale and retail licenses shall be applied for on a form
335600 prescribed by the Tax Commission. A ny person operating as a
336601 wholesaler or retailer must at all times have an effective unex pired
337602 license which has been issued by the Tax Comm ission. If any such
338603 person or licensee continues to operate as such on a license issued
339604 by the Tax Commission which has expired, or operates without ever
340605 having obtained from the Tax Commission such licen se, such person or
341606 licensee shall, after becoming d elinquent for a peri od in excess of
342607 fifteen (15) days, pay to the Tax Commission, in addition to the
343608 annual license fee, a penalty of Ten Dollars ($10.00) per day on
344609 each delinquent license for each day so operated in excess of
345610 fifteen (15) days. The pena lty provided for her ein shall not exceed
346611 the annual license fee for such license. The penalties collected
347612 pursuant to the provisions of this paragraph shall be deposited in
348613 the Tobacco Products Tax Enforc ement Unit Revolving Fund created in
349614 Section 7 400.6 of this act title.
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351615 E. No license may be granted, maintained or renewed if any of
352616 the following conditions apply to the applicant. For purposes of
353617 this section, "applicant" includes any combination of p ersons owning
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355-ENR. S. B. NO. 601 Page 9
356618 directly or indirectly, in the aggreg ate, more than ten p ercent
357619 (10%) of the ownership interests in the applicant:
358-
359620 1. The applicant owes Five Hundred Dol lars ($500.00) or more in
360621 delinquent tobacco products taxes;
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362648 2. The applicant had a who lesaler or retailer license revoked
363649 by the Tax Commission within the pa st two (2) years; or
364-
365650 3. The applicant has been convicted of a crime relating to
366651 stolen or counterfeit tobacco products, or receiving stolen or
367652 counterfeit tobacco products.
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369653 F. No person or entity licensed pursuant to the provisions of
370654 this section shall purchase tobacco products from or sell tobacco
371655 products to a person or entity required to obtain a license unless
372656 such person or entity has obtained such license.
373-
374657 G. In addition to any civil or criminal penalty provided by
375658 law, upon a finding that a licen see has violated any provision of
376659 Section 301 et seq. of this title, the Tax Commission may revok e or
377660 suspend the license or licenses of the licensee pursuant to the
378661 procedures applicable to revocation of a license set forth in
379662 Section 418 of this title.
380-
381663 SECTION 3. AMENDATORY 68 O.S. 2021, Section 400.1, is
382664 amended to read as follows:
383-
384-Section 400.1. A. For the purpose of enforcing the tobacco tax
665+Section 400.1 A. For the purpose of enforcing the tobacco tax
385666 laws of this state, the Oklahoma Tax Commission is authorized,
386667 contingent upon the av ailability of funds, to establish and maintain
387668 a unit to be known as t he "Tobacco Products Tax Enforcement Unit".
388669 The unit shall enforce the tobacco tax laws of this state and ensure
389670 that all taxes are paid on tobacco products by:
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391697 1. Confirming that all entities selling tobacco products in
392698 this state are properly licensed as provided in Section 400 et seq.
393699 of Title 68 of the Oklahoma Statutes;
394-
395700 2. Verifying that all retailers are only purchasing tobacco
396701 products from wholesalers licens ed by the Tax Commis sion;
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400702 3. Providing a dedicated telephone line and email address for
401703 licensed wholesalers, licen sed retailers and the general public to
402704 report suspected violations of tobacco tax laws; provided, no
403705 entity, individual or those who report violations on behalf of a
404706 licensed wholesaler or retailer shall be required to disclose t heir
405707 identity;
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407708 4. Auditing licensed wholesalers and retailers to ensure all
408709 tobacco product taxes are paid;
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410710 5. Issuing fines for violations as provided in Section 4 00 et
411711 seq. of Title 68 of the Oklahoma Statutes;
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413712 6. Conducting wholesale and retail tobac co inspections to find
414713 and confiscate untaxed tobacco products;
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416714 7. Establishing data-sharing programs with tax dep artments in
417715 surrounding states related to tobacco p roduct taxes;
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419716 8. Creating an industry advisory committee including licensed
420717 wholesalers and retailers who may represent the entity related to
421718 tobacco products tax enforcement concerns and suggestions . The
422719 industry advisory committee shall be composed of five (5) members as
423720 follows:
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425747 a. two members who are licensed wholesalers to be
426748 appointed by the Governor,
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428749 b. one member who is a license d retailer to be appointed
429750 by the President Pro Tempore of the Oklahoma Senate,
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431751 c. one member who is a licensed retailer to be appointed
432752 by the Speaker of the Oklahoma House of
433753 Representatives, and
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435754 d. one member who is a licensed wholesaler to be
436755 appointed by the four members provided for in
437756 subparagraphs a through c of this paragraph.
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439757 The committee shall meet quarterly. The Oklahoma Tax Commission
440758 shall promulgate rules establishing the membership and minimum
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443759 requirements as may be deemed necessary t o carry out the purposes of
444760 the committee; and
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446761 9. Working with law enforcement and conducting investigations
447762 to stop illegal acquisition and s hipment of tobacco products by
448763 persons not licensed to sell tobacco products in this state.
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450764 B. The Tax Commission shall annually submit a report to the
451765 Governor, President Pro Tempore of the Senate and Speaker of the
452766 House of Representatives listing the n umber of wholesale and retail
453767 tobacco inspections conducted, the amount of untaxed tobacco
454768 products confiscated, the number of tobacco products tax audits
455769 conducted, the amount of taxes assessed and the amount of taxes
456770 collected as the result of audits and confiscations, the number of
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457797 suspected violations reported and the actions taken in response, and
458798 the number of fines issued and the amount of fines collected.
459-
460799 SECTION 4. AMENDATORY 68 O.S. 2021, Section 400.5 , is
461800 amended to read as follows:
462-
463-Section 400.5. A. Retailers shall only purchase tobacco
801+Section 400.5 A. Retailers shall only purchase tobacco
464802 products from an Oklahoma -licensed tobacco wholesaler evidenced by a
465803 current listing provided by the Oklahoma Tax C ommission. All
466804 purchase invoices shall contain the license number of the wholesaler
467805 and shall be made available for ins pection by the Tax Commission.
468806 Any purchases of tobacco produc ts from a person who is not holding a
469807 current Oklahoma wholesale tobacco license shall be punishable by a
470808 fine of the greater of One Thousand Do llars ($1,000.00) or five
471809 times the unpaid tax on such products. The fine shall be in
472810 addition to payment of an y unpaid tobacco products tax and the
473811 forfeiture of any tobacco products to the State of Oklahoma as
474812 provided by Section 414 of this title. A second or subsequent
475813 offense shall be punishable b y revocation of the license. If the
476814 retailer fails to pay a fi ne within thirty (30) days, the retailer's
477815 license shall be suspended unt il the fine is paid in full.
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479816 B. The Oklahoma Tax Commission shall make available for all
480817 licensed retailers a list of c urrently licensed wholesalers at least
481818 monthly or through the u se of a website maintained by or on behalf
482819 of the Oklahoma Tax Commission with updates made as often as
483820 practical but no les s than every thirty (30) days.
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487847 C. Fines collected pursuant to the pr ovisions of subsection A
488848 of this section shall be deposited in the Tobacco Products Tax
489849 Enforcement Unit Revolvin g Fund created in Secti on 7 400.6 of this
490850 act title.
491-
492851 SECTION 5. AMENDATORY 68 O.S. 2021, Section 417, is
493852 amended to read as follows:
494-
495853 Section 417. A. All tobacco products upon whi ch a tax is
496854 levied by Section 400 et seq. of this title and all tobacco p roducts
497855 sold, offered for sale or imported into thi s state in violation of
498856 the provisions of Section 403.2 of this title , found in the
499857 possession, custody or control of any person for the purpose of
500858 being consumed, sold or transporte d from one place to ano ther in
501859 this state, for the purpose of evading or v iolating the provisions
502860 of Section 400 et seq. of this title, or with intent to avoid
503861 payment of the tax imposed thereunder, and any vehicle being used in
504862 avoidance of such tax may be seized by any authori zed agent of the
505863 Oklahoma Tax Commission or any she riff, deputy sheriff or police
506864 within the state. Tobacco products from the time of seizure shall
507865 be forfeited to the State of Oklah oma and assessment of penal ty as
508866 provided thereby and assessment for any delinquent taxes found to be
509867 owing. A proper proceeding shall be filed to maintain such seizure
510868 and prosecute the forfe iture as herein provided; the p rovisions of
511869 this section shall not apply, however, where the tax on suc h tobacco
512870 products does not excee d One Dollar ($1.00).
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514897 B. All such tobacco products so seized shall first be listed
515898 and appraised by the officer making such seizure and turned over to
516899 the Tax Commission and a receip t taken therefor.
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518900 C. The person making such seizu re shall immediately ma ke and
519901 file a written report thereof to the Tax Com mission, showing the
520902 name of the person making such seizure, the plac e where seized, the
521903 person from whom seized, the property seize d and an inventory and
522904 appraisement thereof, which inventory shall be bas ed on the usual
523905 and ordinary retail price or value of the articles seiz ed, and the
524906 Attorney General, in the case of toba cco products sold, offered for
525907 sale or imported into this state in violation of the provisions of
526908 Section 403.2 of this title. Within sixty (60) days of seizure, the
527909 person from whom the property was seized may file a request for
528910 hearing with the Tax Comm ission or the Attorney General to show why
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531911 the seized property should not be forfeited and destroyed . If a
532912 hearing is requested, the ow ner of the tobacco products shall be
533913 given at least ten (10) days' notice of the hearing. If no request
534914 for hearing is filed within the time provided, the property seized
535915 will be forfeited and destroyed.
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537916 D. The seizure of such toba cco products shall not relieve the
538917 person from whom such tobacco products were seized from pro secution
539918 or the payment of penalties.
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541919 E. The forfeiture provisions of Sectio n 400 et seq. of this
542920 title shall only apply to persons having possession of or
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543947 transporting tobacco product s with intent to barter, sell or give
544948 away the same.
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546949 SECTION 6. This act shall become effective July 1, 2023.
547-
548950 SECTION 7. It being immediately necessary for the preservation
549951 of the public peace, health or safety, an emergency is hereby
550952 declared to exist, by reason whereof t his act shall take e ffect and
551953 be in full force from and after its passage an d approval.
954+Passed the House of Representatives the 26th day of April, 2023.
552955
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555-Passed the Senate the 18th day of May, 2023.
957+
958+
959+
960+Presiding Officer of the House of
961+ Representatives
962+
963+
964+Passed the Senate the ____ day of _______ ___, 2023.
965+
966+
556967
557968
558969
559970 Presiding Officer of the Senate
560971
561972
562-Passed the House of Representatives the 26th day of April, 2023.
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998+ENGROSSED SENATE
999+BILL NO. 601 By: Rader of the Senate
1000+
1001+ and
1002+
1003+ Pfeiffer of the House
1004+
1005+
1006+
1007+
1008+An Act relating to uniform tax procedure; amen ding 68
1009+O.S. 2021, Sections 221, 226, 227, as amended by
1010+Section 1, Chapter 11 4, O.S.L. 2022, and 231 (68 O.S.
1011+Supp. 2022, Section 227), which relate to failure to
1012+make report or return , action to recover taxes as
1013+additional remedy, refund of erroneous payments, and
1014+tax warrants; modifying the st art date for certain
1015+deadlines to the date indicated on certain notice or
1016+assessment; requiring certain warrant to be filed by
1017+electronic means; and providing an effective date .
1018+
1019+
1020+
1021+
1022+BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
1023+SECTION 8. AMENDATORY 6 8 O.S. 2021, Section 221, is
1024+amended to read as follows:
1025+Section 221. A. If any taxpayer shall fail to make any report
1026+or return as required by any state tax law, the Oklahoma Tax
1027+Commission, from any information in i ts possession or obtainable by
1028+it, may determine the correct amount of tax for the taxable period.
1029+If a report or return has been filed, the Tax Commission shall
1030+examine such report or return and make such audit or investigation
1031+as it may deem necessary. If, in cases where no report or retu rn
1032+has been filed, the Tax Commission determines that there is a tax
1033+due for the taxable period, or if, in cases where a report or return
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1060+has been filed, the Tax Commission shall determine that the tax
1061+disclosed by such report or return is less than the ta x disclosed by
1062+its examination, it shall in writing propose the assessment of taxes
1063+or additional taxes, as the case may be, and shall mail a copy of
1064+the proposed assessment to the taxpayer at the taxpayer ’s last-known
1065+address. Proposed assessments made i n the name of the “Oklahoma Tax
1066+Commission” by its authorized agents shall be considered as the
1067+action of the Tax Commission.
1068+B. Any assessment, correction or adjustment made as a result of
1069+an office audit shall be pre sumed to be the result of an audit of
1070+the report or return only, and such office audit shall not be deemed
1071+a verification of any item in the report or return unless the item
1072+shall have been made the subject of a hearing before the Tax
1073+Commission, and the c orrectness and amount of such item de termined
1074+at such hearing; and such office audit shall not preclude the Tax
1075+Commission from subsequently making further adjustment, correction
1076+or assessment as a result of a field audit of the books and records
1077+of the taxpayer, wherever located, or upon dis closures from any
1078+source other than the return. In cases where no report or return
1079+has been filed, the assessment of the tax on any information
1080+available shall in no event preclude the assessment at any time on
1081+subsequently disclosed information.
1082+C. Within sixty (60) days after the mailing of date indicated
1083+on the aforesaid proposed assessment, the taxpayer may file with the
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1110+Tax Commission a written protest under oath, signed by the taxpayer
1111+or the taxpayer’s duly authorized agent, setting out therein:
1112+1. A statement of the amount of deficiency as determined by the
1113+Tax Commission, the nature of the tax and the amount thereof in
1114+controversy;
1115+2. A clear and concise assignment of each error alleged to have
1116+been committed by the Tax Commission;
1117+3. The argument and legal authority upon which each assignment
1118+of error is made; provided, that the applicant shall not be bound or
1119+restricted in such hearing, or on appeal, to the arguments and legal
1120+authorities contained and cite d in the application;
1121+4. A statement of relief sought by the taxpayer; and
1122+5. A verification by the taxpayer or the taxpayer ’s duly
1123+authorized agent that the statements and facts contained therein are
1124+true.
1125+D. If in such written protest the taxpayer sha ll request an
1126+oral hearing, the Tax C ommission shall grant such hearing, and
1127+shall, by written notice, advise the taxpayer of a date, which shall
1128+not be less than ten (10) days from the date of mailing of such
1129+written notice, when such taxpayer may appear before the Tax
1130+Commission and present arguments and evidence, oral or written, in
1131+support of the protest. Hearings shall be held as soon as
1132+practicable. In the event an oral hearing is not requested, the Tax
1133+Commission shall proceed without further notic e to examine into the
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1160+merits of the protest and enter an order in accordance with its
1161+findings. Upon request of any taxpayer and upon proper showing that
1162+the principle of law involved in the assessment of any tax is
1163+already pending before the courts for j udicial determination, the
1164+taxpayer, upon agreement to abide by the decision of the court, may
1165+pay the tax so assessed under protest and such protest shall be
1166+resolved in accordance with the agreement to abide.
1167+E. If the taxpayer fails to file a written p rotest within the
1168+sixty-day period herein provided for or within the period as
1169+extended by the Tax Commission, or if the taxpayer fails to file the
1170+notice required by Section 226 of this title within thirty (30) days
1171+from the date of mailing of an indicated on the proposed assessment,
1172+then the proposed assessment, without further action of the Tax
1173+Commission, shall become final and absolute . A taxpayer who fails
1174+to file a protest to an assessment of taxes within the time period
1175+prescribed by this section m ay, within one (1) year of the date t he
1176+assessment becomes final, request the Tax Commission to adjust or
1177+abate the assessment if the taxpayer can demonstrate, by a
1178+preponderance of the evidence, that the assessment or some portion
1179+thereof is clearly erron eous. If the Tax Commission determin es that
1180+the proper showing has been made, the assessment or portion ther eof
1181+determined to be clearly erroneous shall be deemed not to have
1182+become final and absolute. No hearing to adjust or abate a clearly
1183+erroneous assessment may be granted after the Tax Commission’s
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1210+denial of such a request. An order of the Tax Commission denying a
1211+taxpayer’s request to adjust or abate an assessment alleged to be
1212+clearly erroneous is not an appealable order under Section 225 of
1213+this title. No proceeding instituted by t he Tax Commission to
1214+collect a tax liability may be stayed because of a request made by a
1215+taxpayer to adjust or abate an assessment alleged to be clearly
1216+erroneous.
1217+F. The Tax Commission may in its discretion extend th e time for
1218+filing a protest for any p eriod of time not to exceed an additional
1219+ninety (90) days. Any extensi on granted shall not extend the period
1220+of time within which the notice required by Section 226 of this
1221+title may be filed.
1222+G. Within a reasonable time after the hearing herein provide d
1223+for, the Tax Commission shall make and enter an order in writing in
1224+which it shall set forth the disposition made of the protest and a
1225+copy of such order shall forthwith be mailed to the taxpayer. The
1226+order shall contain findings of fact and conclusions of law. After
1227+removing the identity of the taxpayer, the Tax Commissio n shall make
1228+the order available for public inspection and shall publish those
1229+orders the Tax Commission deems to be of precedential value. The
1230+taxpayer may within the time and in the manner provided for by
1231+Section 225 of this title, appeal to the Supreme Court, but in the
1232+event the taxpayer fails to so proceed, the order shall within
1233+thirty (30) days from the date a certified copy thereof is mailed to
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1260+the taxpayer, become final. The provisions of Section 226 of this
1261+title shall not apply where a proposed assessment or an assessment
1262+of taxes has been permitted to become final.
1263+H. In all instances where the proposed assessment or the
1264+assessment of taxes or additional taxes has been per mitted to become
1265+final, a certified copy of the assessment may be filed in the office
1266+of the county clerk of any county in this state, and upon being so
1267+filed, the county clerk shall enter same upon the judgment docket in
1268+the same manner as provided for in connection with judgments of
1269+district courts. When an assessment is so filed and docketed, it
1270+shall have the same force and be subject to the same law as a
1271+judgment of the district court, and accordingly it shall cons titute
1272+a lien on any real estate of t he taxpayer located in the county
1273+wherein filed; and execution may issue and proceedings in aid of
1274+execution may be had the same as on judgments of district courts.
1275+Such lien is hereby released and extinguished upon th e payment of
1276+such assessment, or, exc ept as otherwise provided herein, upon the
1277+expiration of ten (10) years after the date upon which the
1278+assessment was filed in the office of the county clerk; provided,
1279+the Tax Commission may, prior to the release and ex tinguishment of
1280+such lien, refile the assessment one time in the office of the
1281+county clerk. An assessment s o refiled shall continue the lien
1282+until payment of the assessment, or upon the expiration of ten (10)
1283+years after the date upon which the assessmen t was refiled in the
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1310+office of the county clerk. The remedies provided in this
1311+subsection shall be in additi on to other remedies provided by law.
1312+All active liens evidenced by an assessment filed with a county
1313+clerk’s office prior to November 1, 1989, sh all be released and
1314+extinguished if the assessment is not refiled prior to November 1,
1315+2001.
1316+I. In order to make more definite the intention of the
1317+Legislature in connection with the applicability or lack of
1318+applicability of the refund provisions of the t ax statutes to those
1319+treating with proposed assessments and assessments that have become
1320+final, the Legislatu re being cognizant of the fact that such intent
1321+has been questioned, it is declared to be the intent of the
1322+Legislature that the refund provisions shall be without application
1323+to taxes where the amount thereof has been determined by an
1324+assessment, other th an an assessment designated as an “office
1325+audit”, that has become final.
1326+SECTION 9. AMENDATORY 68 O.S. 2021, Section 226, is
1327+amended to read as follows:
1328+Section 226. (a) A. In addition to the right to a protest of a
1329+proposed assessment as authorized by Section 221 of this title, a
1330+right of action is hereby created to afford a remedy to a taxpa yer
1331+aggrieved by the provision s of this article or of any other sta te
1332+tax law, or who resists the collection of or the enforcement of the
1333+rules or regulations of the Tax Commission relating to the
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1360+collection of any state tax; however, such remedy shall be limited
1361+as prescribed by subse ction (c) C of this section.
1362+(b) B. Within thirty (30) days from the date of mailing to the
1363+taxpayer of indicated on an assessment for taxes or additional taxes
1364+pursuant to Section 221 of this title by the Tax Commission, any
1365+such taxpayer shall pay the tax to the Tax Commission, and at the
1366+time of making such payment shall give notice to the Tax Commission
1367+of his intention to file suit for recovery of such tax. The
1368+taxpayer shall not be required to file suit within such thirty -day
1369+period in order to prosecute an action as authorized by this
1370+section; however, failure to file such suit within one (1) year from
1371+the date of mailing of the assessment shall result in the assessment
1372+becoming final and absolute. If the taxpayer prevails the Tax
1373+Commission shall, by cash voucher drawn by the Tax Com mission upon
1374+its official depository clearing account or special refund reserve
1375+account with the State Treasurer, refund to the taxpayer the amount
1376+of tax determined not to be due pursuant to the final judgm ent of
1377+the court having jurisdiction, together wi th interest on such amount
1378+at the rate applicable to money judgments in civil cases from the
1379+date of payment by the taxpayer to the date of the refund by the Tax
1380+Commission. The refunds paid shall be payab le as provided in
1381+Section 225(d). If the taxpayer prevails and the court determines
1382+that the position of the Tax Commission in the proceeding was not
1383+substantially justified, the court shall award the taxpayer a
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1410+judgment for reasonable attorney fees, reas onable expenses of expert
1411+witnesses in connection with the proceeding and reasonable costs of
1412+any study, analysis, engineering report, test , or project which is
1413+found by the court to be necessary for the preparation of the
1414+taxpayer’s case.
1415+(c) C. This section shall afford a legal remedy and right of
1416+action in any state or federal court having jurisdiction of the
1417+parties and the subject matter. It shall be construed to provide a
1418+legal remedy in the state or federal courts by action at law only in
1419+cases where the taxes complained of are claimed to be an un lawful
1420+burden on interstate commerce, or the collection thereof violative
1421+of any Congressional Act or provision of the Federal Constitution,
1422+or in cases where jurisdiction is vested in any of the Courts of the
1423+United States. In all actions brought hereund er service of process
1424+upon the Chairman of the Tax Commission shall be sufficient service,
1425+and the Tax Commission shall be the sole, necessary and proper party
1426+defendant in any such suit, and the State Treasure r shall not be a
1427+necessary or proper party the reto.
1428+(d) D. Upon request of any taxpayer and upon proper showing
1429+that the principle of law involved in the assessment of any tax is
1430+already pending before the courts for judicial determination, the
1431+taxpayer, upon agreement to abide by the decision of the court, may
1432+pay the tax so assessed under protest, but need not file a suit.
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1459+SECTION 10. AMENDATORY 68 O.S. 2021, Section 227, as
1460+amended by Section 1, Chapter 114, O.S.L. 2022 (68 O.S. Supp. 20 22,
1461+Section 227), is amended to read as follows:
1462+Section 227. A. Except as provided in subsection B of Section
1463+1361.2 and subsection D of Section 1364.1 of this title, any
1464+taxpayer who has paid to the State of Oklahoma, thr ough error of
1465+fact, or computation, or misinterpretation of law, any tax collected
1466+by the Tax Commission may, as hereinafter provided, be refunded the
1467+amount of such tax so erroneously paid, w ithout interest.
1468+B. 1. Except as otherwise provided by paragra ph 2 of this
1469+subsection, any taxpayer who has so paid any such tax may, within
1470+three (3) years from the date of payment thereof file with the Tax
1471+Commission a verified claim for refund of suc h tax so erroneously
1472+paid. The Tax Commission may accept an amen ded withholding tax o r
1473+other report or return as a verifi ed claim for refund if the amended
1474+report or return establishes a liability less than the original
1475+report or return previously filed.
1476+2. Upon August 26, 2016, with respect to the sales tax imposed
1477+by Section 1354 of thi s title and with respect to the use tax
1478+imposed by Section 1402 of this title, any taxpayer who has so paid
1479+such sales or use tax may, within two (2) years from the date of
1480+payment thereof file with the Tax Commission a verified claim for
1481+refund of such tax so erroneously paid. The Tax Commission may
1482+accept an amended sales or use tax report or return as a verified
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1509+claim for refund if the amended report or return establi shes a
1510+liability less than the original report or return previousl y filed.
1511+C. The claim so filed with the Tax Commission, except for an
1512+amended report or return, shall specify the name of the taxpayer,
1513+the time when and period for which the tax was paid, the nature and
1514+kind of tax so paid, the amount of the tax which th e taxpayer
1515+claimed was erroneously paid, the grounds upon which a refund is
1516+sought, and such other information or data relative to such payment
1517+as may be necessary to an adjustment thereof by the Tax Commission.
1518+It shall be the duty of the Commission to d etermine what amount of
1519+refund, if any, is due as soon as practicable after such claim has
1520+been filed and advise the taxpayer about the correctness of his
1521+claim and the claim for refund sha ll be approved or denied by
1522+written notice to the taxpayer.
1523+D. If the claim for refund is denied, the taxpayer may file a
1524+demand for hearing with the Commission. The demand for hearing must
1525+be filed on or before the sixtieth day after the date indicated on
1526+the notice of denial was mailed. If the taxpayer fails to file a
1527+demand for hearing, the claim for refund shall be barred.
1528+E. Upon the taxpayer’s timely filing of a demand for hearing,
1529+the Commission shall set a date for hearing upon the claim for
1530+refund which date shall not be later than sixty (60) days from the
1531+date the demand for hearing was mailed. The taxpayer shall be
1532+notified of the time and place of the hearing. The hearing may be
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1559+held after the sixty-day period provided by this subsection upon
1560+agreement of the taxpayer.
1561+F. The provisions of this section shall not apply :
1562+1. To refunds of income tax erroneously paid, refund s of which
1563+tax shall be payable out of the income tax adjustment fund as
1564+provided by law;
1565+2. To estate tax because the payment o f such tax is covered by
1566+an order of the Tax Commission and the estate and interested parties
1567+are given notice that Commission ’s position and computation of the
1568+tax will become final unless they protest and resist the payment
1569+thereof as provided by statute ; nor
1570+3. In any case where the tax was paid after an assessment
1571+thereof was made by the T ax Commission which assessment became final
1572+under the law.
1573+SECTION 11. AMENDATORY 68 O.S. 2021, Section 231, is
1574+amended to read as follows:
1575+Section 231. A. If any tax, imposed or levied by any state tax
1576+law, or any portion of suc h tax, is not paid before the same becomes
1577+delinquent, the Oklahoma Tax Commission may immediately issue a
1578+warrant under its official seal. A tax warrant directed to the
1579+sheriff of any county of the state shall command the sheriff to levy
1580+upon and sell without any appraisement or valuation any real or
1581+personal property of the taxpayer found within the county for the
1582+payment of the delinquent tax, interest , and penalties, and the cost
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1609+of executing the warrant, and to return such warrant to the Tax
1610+Commission, and to pay to it any monies collected by virtue thereof,
1611+by a time to be therein specified, not more than sixty (60) days
1612+from the date of the warrant.
1613+B. The Tax Commission shall, immediately upon issuance of the
1614+warrant, file with the county clerk of the county for which the
1615+warrant was issued a copy thereof, and thereupon the county clerk
1616+shall record and index such warrant in the same manner as judgments
1617+using the name of the taxpayer named in the warrant, a short name
1618+for the tax, the amount of the tax or portion thereof, and interest
1619+and penalties for which the warrant was issued, and the date and
1620+time when such copy was filed. The Tax Commission may shall file
1621+the warrant in the appropriate office of the county clerk by
1622+electronic means. The filing of the warrant in the office of the
1623+county clerk of the county, shall constitute and be evidence and
1624+notice of the state’s lien upon any interest in any real property of
1625+the taxpayer against whom such warrant is issued, until such tax,
1626+penalty and interest accruing thereon is paid. Such lien shall be
1627+in addition to any and all other liens existing in favor of the
1628+state to secure the payment of the unpaid tax, penalty, interest ,
1629+and costs, and such lien shall be paramount and superior to all
1630+other liens of whatsoever kind or cha racter, attaching to any of
1631+said property subsequent to the date and time of such filing and
1632+shall be in addition to any lien provided by Section 234 of this
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1659+title. The Tax Commission shall, immediately upon issuance of the
1660+warrant, mail, by regular mail, a copy of the warrant to the last-
1661+known address of the delinquent taxpayer. Such lien is hereby
1662+released and extinguished upon the payment of such tax, penalty,
1663+interest, and costs, or, except as otherwise provided herein, upon
1664+the expiration of ten (10) years after the date upon which the
1665+warrant was filed with the county clerk; provided, the Tax
1666+Commission may, prior to the release and extinguishment of such
1667+lien, refile the warrant in the office of the county clerk. A
1668+warrant so refiled shall continue the lien until payment of the tax,
1669+penalty, interest, and costs, or upon the expiration of ten (10)
1670+years after the date upon which the warrant was refiled and indexed
1671+by the county clerk. All active liens evidenced by a warrant filed
1672+with a county clerk’s office prior to November 1, 1989, shall be
1673+released and extinguished if the warrant is not refiled prior to
1674+November 1, 2001.
1675+C. Except as otherwise provided in subsection D of this
1676+section, the Tax Commission shall forward th e filed warrant to the
1677+sheriff of the county in which the warrant was filed. Upon receipt
1678+of the warrant, such sheriff shall thereupon proceed to execute the
1679+tax warrant in the same manner prescribed by law for executions
1680+against property upon judgment of a court of record; and such
1681+sheriff shall execute and deliver to the purchaser a bill of sale or
1682+deed, as the case may be.
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1709+D. The Tax Commission shall not direct or forward to the
1710+sheriff of any county any tax warrant issued pursuant to collection
1711+by the Tax Commission. The Tax Co mmission shall promulgate rules
1712+pertaining to tax warrants issued under this section.
1713+E. The Tax Commission may levy upon and sell without any
1714+appraisement or valuation any real or personal property of any
1715+taxpayer identified b y a filed tax warrant. The Tax Commission may
1716+execute the tax warrant in the same manner prescribed by law for
1717+executions against property upon judgment of a court of record and
1718+may execute and deliver to the purchaser a bill of sale or deed, as
1719+the case may be.
1720+F. Any purchaser, o ther than the State of Oklahoma, shall be
1721+entitled, upon application to the court having jurisdiction of the
1722+property, to have confirmation, the procedure for which shall be the
1723+same as is now provided for the confirmation of a sale of property
1724+under execution, of such sale prior to the issuance of a bill of
1725+sale or deed. The State of Oklahoma shall be authorized to make
1726+bids at any such sale to the amount of tax, penalty , and costs
1727+accrued. In the event such bid is successful, the sheriff shall
1728+issue proper muniment of title to the Tax Commission which shall
1729+hold such title for the use and benefit of the State of Oklahoma;
1730+and any taxpayer, or transferee of such taxpayer, shall have the
1731+right, at any time within one (1) year fr om the date of such sale,
1732+to redeem such property, upon the payment of all taxes, penalties
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1759+and costs accrued to the date of redemption. Such applicant shall
1760+not be entitled to a credit upon such taxes, penalties , and costs,
1761+by reason of revenue that migh t have accrued to the State of
1762+Oklahoma or other purchaser under sale, prior to such redemption.
1763+After the expiration of the period of redemption herein provided,
1764+the Tax Commission acting for the State of Oklahoma may sell such
1765+property at public auction , upon giving thirty (30) days ’ notice,
1766+published in a newspaper of general circulation in the county where
1767+such property is located, to the highest and best bidder for cash;
1768+and upon a sale had thereof, or when a redemption is made, the Tax
1769+Commission, for and on behalf of the State o f Oklahoma, shall issue
1770+its bill of sale or quit claim deed, as the case may be, to the
1771+successful bidder or to the redemptioner. Such muniment of title
1772+shall be executed by the Tax Commission, and attested by its
1773+secretary, with the seal of the Tax Commi ssion affixed. The sheriff
1774+shall be entitled to the same fee for services in executing the
1775+warrant, as the sheriff would be entitled to receive if he or she
1776+were executing an execution issued by the court clerk of the county
1777+upon a judgment of a court of record.
1778+G. If any sheriff shall refuse or neglect to levy upon and sell
1779+any real or personal property of any taxpayer as directed by any
1780+warrant issued by the Tax Commission, or shall refuse or neglect, on
1781+demand, to pay over to the Tax Commission, its ag ents or attorneys,
1782+all monies collected or received under any warrant issued by the Tax
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1809+Commission, at any time after collecting or receiving the same, such
1810+sheriff or other officer shall, upon motion of the Tax Commission in
1811+court, and after thirty (30) d ays’ notice thereof, in writing, be
1812+amerced in the amount for which any such warrant was issued by the
1813+Tax Commission, together with all penalties and costs and with an
1814+additional penalty of ten percent (10%) thereon, to and f or the use
1815+of the State of Oklahoma. Every surety of any sheriff or officer
1816+shall be made a party to the judgment rendered as aforesaid against
1817+the sheriff or other officer.
1818+H. The Tax Commission may expend funds from the Oklahoma Tax
1819+Commission Fund in the State Treasury to reimburs e the sheriff for
1820+travel and administrative costs actually and necessarily incurred
1821+while performing duties required by this section. Such costs shall
1822+be assessed against the delinquent taxpayer, shall be added to the
1823+amount necessary to satisfy the tax w arrant, and upon collection
1824+thereof shall be deposited in the Oklahoma Tax Commission Fund.
1825+I. A tax warrant issued and filed under authority of this
1826+section shall:
1827+1. Constitute and be evidence and notice of the state ’s lien
1828+upon real property; and
1829+2. Not be subject to the provisions of any dormancy statute
1830+which would limit the enforceability, effect , or operation of the
1831+lien, except as otherwise provided in this section.
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1858+J. After July 1, 1993, the Tax Commission shall no t issue any
1859+certificates of indebtedness pursuant to the provisions of Section
1860+230 of this title.
1861+K. When a tax warrant has been issued and filed as provided in
1862+this section, the Tax Commission shall have all of the remedies and
1863+may take all of the procee dings thereon for the collectio n thereof
1864+which may be had or taken upon a judgment of the district court.
1865+SECTION 12. This act shall become effective November 1, 2023.
1866+Passed the Senate the 28th day of February, 2023.
1867+
1868+
1869+
1870+ Presiding Officer of the Senate
1871+
1872+
1873+Passed the House of Representatives the ____ d ay of __________,
1874+2023.
5631875
5641876
5651877
5661878 Presiding Officer of the House
5671879 of Representatives
5681880
569-OFFICE OF THE GOVERNOR
570-Received by the Office of the Governor this _______ _____________
571-day of _________________ __, 20_______, at _______ o'clock _______ M.
572-By: _______________________________ __
573-Approved by the Governor of the Stat e of Oklahoma this _________
574-day of _________________ __, 20_______, at _______ o'clock _______ M.
5751881
576- _________________________________
577- Governor of the State of Oklahoma
578-
579-
580-OFFICE OF THE SECRETARY OF STATE
581-Received by the Office of the Secretary of State thi s __________
582-day of __________________, 20 _______, at _______ o'clock _______ M.
583-By: _______________________________ __