Oklahoma 2024 Regular Session

Oklahoma House Bill HB3458 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	An Act
2		-	ENROLLED HOUSE
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	29	+	SENATE FLOOR VERSION
	30	+	April 1, 2024
	31	+	AS AMENDED
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	33	+	ENGROSSED HOUSE
3	34		BILL NO. 3458 By: Moore of the House
4	35
5	36		and
6	37
7	38		Jech of the Senate
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12		-
13		-	An Act relating to revenue and taxation; amending 68
14		-	O.S. 2021, Section 205, as amended by Section 9,
15		-	Chapter 354, O.S.L. 2022 (68 O.S. Supp. 2023, Section
16		-	205), which relates to confidential information and
17		-	the Oklahoma Tax Commission ; modifying provisions
18		-	related to confidential information; authorizing
19		-	release of certain information to district attorneys
20		-	and to the Attorney General; authorizing release of
21		-	information to the Oklahoma Medical Marijuana
22		-	Authority; and declaring an emergency.
	43	+	[ revenue and taxation - confidential information -
	44	+	district attorneys - Attorney General - Oklahoma
	45	+	Medical Marijuana Aut hority -
	46	+	emergency ]
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26	50
27		-	SUBJECT: Revenue and taxation
28		-
29	51		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
30		-
31	52		SECTION 1. AMENDATORY 68 O.S. 2021, Section 205, as
32	53		amended by Section 9, Chapter 354, O.S.L. 2022 (68 O.S. Supp. 2023,
33	54		Section 205), is amended to r ead as follows:
34		-
35	55		Section 205. A. The records and files of the Oklahoma Tax
36	56		Commission concerning the administration of the Uniform Tax
37	57		Procedure Code or of any state tax law shall be considered
38	58		confidential and privileged, except as otherwise provided for by
39	59		law, and neither the Tax Commission nor any employee engaged in the
40	60		administration of the Tax Commission or charged with the custody of
41	61		any such records or files nor any person who may have secured
42	62		information from the Tax Commission shall disclose any information
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43	90		obtained from the records or files or from any examination or
44	91		inspection of the premises or property of any person.
45		-	ENR. H. B. NO. 3458 Page 2
46	92		B. Except as provided in paragraph 26 of subsection C of this
47	93		section, neither the Tax Commission nor any employee engaged in the
48	94		administration of the Tax Commission or charged with the custody of
49	95		any such records or files shall be required by any court of this
50	96		state to produce any of the records or files for the inspection of
51	97		any person or for use in any action or proceeding, e xcept when the
52	98		records or files or the facts shown thereby are directly involved in
53	99		an action or proceeding pursuant to the provisions of the Uniform
54	100		Tax Procedure Code or of the state tax law, or when the
55	101		determination of the action or proceeding will aff ect the validity
56	102		or the amount of the claim of the state pursuant to any state tax
57	103		law, or when the information contained in the records or files
58	104		constitutes evidence of violation of the provisions of the Uniform
59	105		Tax Procedure Code or of any state tax law.
60		-
61	106		C. The provisions of this section shall not prevent the Tax
62	107		Commission, or with respect to the Oklahoma Department of Commerce
63	108		in administration of the Oklahoma Rural Jobs Act as provided by
64	109		paragraph 22 of this subsection, from disclosing the following
65	110		information and no lia bility whatsoever, civil or criminal, shall
66	111		attach to any member of the Tax Commission, or the Oklahoma
67	112		Department of Commerce as applicable, or any employee thereof for
68	113		any error or omission in the disclosure of such information:
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70	141		1. The delivery to a taxpayer or a duly authorized
71	142		representative of the taxpayer of a copy of any report or any other
72	143		paper filed by the taxpayer pursuant to the provisions of the
73	144		Uniform Tax Procedure Code or of any state tax law;
74		-
75	145		2. The exchange of infor mation that is not pro tected by the
76	146		federal Privacy Protection Act, 42 U.S.C., Section 2000aa et seq.,
77	147		pursuant to reciprocal agreements entered into by the Tax Commission
78	148		and other state agencies or agencies of the federal government;
79		-
80	149		3. The publication of statistics so classified as to prevent
81	150		the identification of a particular report and the items thereof;
82		-
83	151		4. The examination of records and files by the State Auditor
84	152		and Inspector or the duly authorized agents of the State Auditor and
85	153		Inspector;
86		-
87	154		5. The disclosing of informa tion or evidence to the Oklahoma
88	155		State Bureau of Investigation, Attorney General, Oklahoma State
89	156		Bureau of Narcotics and Dangerous Drugs Control, any district
90		-	attorney or agent of any federal law enforcement ~~agenc y~~ when the ~~ENR. H. B. NO. 3458 Page 3~~
	157	+	attorney or agent of any federal law enforcement agency when the
91	158		information or evidence is to be used by such officials to
92	159		investigate or prosecute violations of the criminal provisions of
93	160		the Uniform Tax Procedure Code or of any state tax law or of any
94	161		federal crime committed against this state. Any information
95	162		disclosed to the Oklahoma State Burea u of Investigation, Attorney
96	163		General, Oklahoma State Bureau of Narcotics and Dangerous Drugs
97	164		Control, any district attorney or agent of any federal law
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98	192		enforcement agency shall be kept confidential by such person and not
99	193		be disclosed except when presented to a court in a prosecution for
100	194		violation of the tax laws of this state or except as specifically
101	195		authorized by law, and a violation by the Oklahoma State Bureau of
102	196		Investigation, Attorney General, Oklahoma State Bureau of Narcotics
103	197		and Dangerous Drugs Con trol, district attorney or agent of any
104	198		federal law enforcement agency by otherwise releasing the
105	199		information shall be a felony;
106		-
107	200		6. The use by any division of the Tax Commission of any
108	201		information or evidence in the possession of or contained in any
109	202		report or return filed with any other division of the Tax
110	203		Commission;
111		-
112	204		7. The furnishing, at the discretion of the Tax Commission, of
113	205		any information disclosed by its records or files to any official
114	206		person or body of this state, any other state, the United Sta tes or
115	207		foreign country who is concerned with the administration or
116	208		assessment of any similar tax in this state, any other state or the
117	209		United States. The provisions of this paragraph shall include the
118	210		furnishing of information by the Tax Commission to a county assessor
119	211		to determine the amount of gross household income pursuant to the
120	212		provisions of Section 8C of Article X of the Oklahoma Constitution
121	213		or Section 2890 of this title. The Tax Commission shall promulgate
122	214		rules to give guidance to the county ass essors regarding the type of
123	215		information which may be used by the county assessors in determining
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124	243		the amount of gross household income pursuant to Section 8C of
125	244		Article X of the Oklahoma Constitution or Section 2890 of this
126	245		title. The provisions of this paragraph shall also include the
127	246		furnishing of information to the State Treasurer for the purpose of
128	247		administration of the Uniform Unclaimed Property Act;
129		-
130	248		8. The furnishing of information to other state agencies for
131	249		the limited purpose of aiding in the col lection of debts owed by
132	250		individuals to such requesting agencies;
133		-
134	251		9. The furnishing of information requested by any member of the
135		-	general public and stated in the sworn lists or schedules of taxable ~~ENR. H. B. NO. 3458 Page 4~~
	252	+	general public and stated in the sworn lists or schedules of taxable
136	253		property of public service corpora tions organized, existing, or
137	254		doing business in this state which are submitted to and certified by
138	255		the State Board of Equalization pursuant to the provisions of
139	256		Section 2858 of this title and Section 21 of Article X of the
140	257		Oklahoma Constitution, provided s uch information would be a public
141	258		record if filed pursuant to Sections 2838 and 2839 of this title on
142	259		behalf of a corporation other than a public service corporation;
143		-
144	260		10. The furnishing of information requested by any member of
145	261		the general public and stat ed in the findings of the Tax Commission
146	262		as to the adjustment and equalization of the valuation of real and
147	263		personal property of the counties of the state, which are submitted
148	264		to and certified by the State Board of Equalization pursuant to the
149	265		provisions of Section 2865 of this title and Section 21 of Article X
150	266		of the Oklahoma Constitution;
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152	294		11. The furnishing of information as to the issuance or
153	295		revocation of any tax permit, license or exemption by the Tax
154	296		Commission as provided for by law. Such informati on shall be
155	297		limited to the name of the person issued the permit, license or
156	298		exemption, the name of the business entity authorized to engage in
157	299		business pursuant to the permit, license or exemption, the address
158	300		of the business entity and the grounds for rev ocation;
159		-
160	301		12. The posting of notice of revocation of any tax permit or
161	302		license upon the premises of the place of business of any business
162	303		entity which has had any tax permit or license revoked by the Tax
163	304		Commission as provided for by law. Such notice shal l be limited to
164	305		the name of the person issued the permit or license, the name of the
165	306		business entity authorized to engage in business pursuant to the
166	307		permit or license, the address of the business entity and the
167	308		grounds for revocation;
168		-
169	309		13. The furnishing of information upon wr itten request by any
170	310		member of the general public as to the outstanding and unpaid amount
171	311		due and owing by any taxpayer of this state for any delinquent tax,
172	312		together with penalty and interest, for which a tax warrant or a
173	313		certificate of indebtedness has been filed pursuant to law;
174		-
175	314		14. After the filing of a tax warrant pursuant to law, the
176	315		furnishing of information upon written request by any member of the
177	316		general public as to any agreement entered into by the Tax
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178	344		Commission concernin g a compromise of tax liability for an amount
179	345		less than the amount of tax liability stated on such warrant;
180		-	ENR. H. B. NO. 3458 Page 5
181	346		15. The disclosure of information necessary to complete the
182	347		performance of any contract authorized by this title to any person
183	348		with whom the Tax Co mmission has contracted;
184		-
185	349		16. The disclosure of information to any person for a purpose
186	350		as authorized by the taxpayer pursuant to a waiver of
187	351		confidentiality. The waiver shall be in writing and shall be made
188	352		upon such form as the Tax Commission may prescr ibe;
189		-
190	353		17. The disclosure of information required in order to comply
191	354		with the provisions of Section 2369 of this title;
192		-
193	355		18. The disclosure to an employer, as defined in Sections
194	356		2385.1 and 2385.3 of this title, of information required in order to
195	357		collect the tax imposed by Section 2385.2 of this title;
196		-
197	358		19. The disclosure to a plaintiff of a corporation 's last-known
198	359		address shown on the records of the Franchise Tax Division of the
199	360		Tax Commission in order for such plaintiff to comply with the
200	361		requirements of Section 2004 of Title 12 of the Oklahoma Statutes;
201		-
202	362		20. The disclosure of information directly involved in the
203	363		resolution of the protest by a taxpayer to an assessment of tax or
204	364		additional tax or the resolution of a claim for refund filed by a
205	365		taxpayer, including the disclosure of the pendency of an
206	366		administrative proceeding involving such protest or claim, to a
207	367		person called by the Tax Commission as an expert witness or as a
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208	395		witness whose area of knowledge or expertise specifically addresses
209	396		the issue addressed in the protest or claim for refund. Such
210	397		disclosure to a witness shall be limited to information pertaining
211	398		to the specific knowledge of that witness as to the transaction or
212	399		relationship between taxpayer and witness;
213		-
214	400		21. The disclosure of informa tion necessary to implement an
215	401		agreement authorized by Section 2702 of this title when such
216	402		information is directly involved in the resolution of issues arising
217	403		out of the enforcement of a municipal sales tax ordinance. Such
218	404		disclosure shall be to the gov erning body or to the municipal
219	405		attorney, if so designated by the governing body;
220		-
221	406		22. The furnishing of information regarding incentive payments
222	407		made pursuant to the provisions of Sections 3601 through 3609 of
223	408		this title, incentive payments made pursuant to the provisions of
224	409		Sections 3501 through 3508 of this title, or tax credits claimed
225		-	pursuant to the provisions of Sections 1 through 8 of this act; ~~ENR. H. B. NO. 3458 Page 6~~
	410	+	pursuant to the provisions of Sections 1 through 8 of this act;
226	411		23. The furnishing to a prospective purchaser of any business,
227	412		or his or her authorized representative, o f information relating to
228	413		any liabilities, delinquencies, assessments or warrants of the
229	414		prospective seller of the business which have not been filed of
230	415		record, established or become final and which relate solely to the
231	416		seller's business. Any disclosure u nder this paragraph shall only
232	417		be allowed upon the presentment by the prospective buyer, or the
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233	445		buyer's authorized representative, of the purchase contract and a
234	446		written authorization between the parties;
235		-
236	447		24. The furnishing of information as to the amount of state
237	448		revenue affected by the issuance or granting of any tax permit,
238	449		license, exemption, deduction, credit or other tax preference by the
239	450		Tax Commission as provided for by law. Such information shall be
240	451		limited to the type of permit, license, exempti on, deduction, credit
241	452		or other tax preference issued or granted, the date and duration of
242	453		such permit, license, exemption, deduction, credit or other tax
243	454		preference and the amount of such revenue. The provisions of this
244	455		paragraph shall not authorize the d isclosure of the name of the
245	456		person issued such permit, license, exemption, deduction, credit or
246	457		other tax preference, or the name of the business entity authorized
247	458		to engage in business pursuant to the permit, license, exemption,
248	459		deduction, credit or othe r tax preference;
249		-
250	460		25. The examination of records and files of a person or entity
251	461		by the Oklahoma State Bureau of Narcotics and Dangerous Drugs
252	462		Control, district attorney or the Attorney General pursuant to a
253	463		court order by a magistrate in whose territoria l jurisdiction the
254	464		person or entity resides, or where the Tax Commission records and
255	465		files are physically located. Such an order may only be issued upon
256	466		a sworn application by an agent of the Oklahoma State Bureau of
257	467		Narcotics and Dangerous Drugs Control or the Attorney General ,
258	468		certifying that the person or entity whose records and files are to
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259	496		be examined is the target of an ongoing investigation of a felony
260	497		violation of the Uniform Controlled Dangerous Substances Act and
261	498		that information resulting from such an examination wo uld likely be
262	499		relevant to that investigation. Any records or information obtained
263	500		pursuant to such an order may only be used by the Oklahoma State
264	501		Bureau of Narcotics and Dangerous Drugs Control , district attorney
265	502		or the Attorney General in the investigation and prosecution of a
266	503		felony violation of the Uniform Controlled Dangerous Substances Act
267	504		or money laundering pursuant to Section 2001 of Title 21 of the
268	505		Oklahoma Statutes. Any such order issued pursuant to this
269	506		paragraph, along with the underlying app lication, shall be sealed
270		-	and not disclosed to the person or entity whose records were ~~ENR. H. B. NO. 3458 Page 7~~
	507	+	and not disclosed to the person or entity whose records were
271	508		examined, for a period of ninety (90) days. The issuing magistrate
272	509		may grant extensions of such period upon a showing of good cause in
273	510		furtherance of the investigation. Upon the expiration of ninety
274	511		(90) days and any extensions granted by the magistrate, a copy of
275	512		the application and order shall be served upon the person or entity
276	513		whose records were examined, along with a copy of the records or
277	514		information actually prov ided by the Tax Commission;
278		-
279	515		26. The disclosure of information, as prescribed by this
280	516		paragraph, which is related to the proposed or actual usage of tax
281	517		credits pursuant to Section 2357.7 of this title, the Small Business
282	518		Capital Formation Incentive Act or the Rural Venture Capital
283	519		Formation Incentive Act. Unless the context clearly requires
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284	547		otherwise, the terms used in this paragraph shall have the same
285	548		meaning as defined by Section 2357.7, 2357.61 or 2357.72 of this
286	549		title. The disclosure of information authorized by this paragraph
287	550		shall include:
288		-
289	551		a. the legal name of any qualified venture capital
290	552		company, qualified small business capital company or
291	553		qualified rural small business capital company,
292		-
293	554		b. the identity or legal name of any p erson or entity
294	555		that is a shareholder or partner of a qualified
295	556		venture capital company, qualified small business
296	557		capital company or qualified rural small business
297	558		capital company,
298		-
299	559		c. the identity or legal name of any Oklahoma business
300	560		venture, Oklahoma sm all business venture o r Oklahoma
301	561		rural small business venture in which a qualified
302	562		investment has been made by a capital company, or
303		-
304	563		d. the amount of funds invested in a qualified venture
305	564		capital company, the amount of qualified investments
306	565		in a qualified small business capital company or
307	566		qualified rural small business capital company and the
308	567		amount of investments made by a qualified venture
309	568		capital company, qualified small business capital
310	569		company, or qualified rural small business capital
311	570		company;
312	571
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313	598		27. The disclosure of specif ic information as required by
314	599		Section 46 of Title 62 of the Oklahoma Statutes;
315		-	ENR. H. B. NO. 3458 Page 8
316	600		28. The disclosure of specific information as required by
317	601		Section 205.5 of this title;
318		-
319	602		29. The disclosure of specific information as required by
320	603		Section 205.6 of this title;
321		-
322	604		30. The disclosure of information to the State Treasurer
323	605		necessary to implement Section 2368.27 of this title;
324		-
325	606		31. The disclosure of specific information to the Oklahoma
326	607		Health Care Authority for purposes of determining eligibility f or
327	608		current or potential recipients of assistance from the Oklahoma
328	609		Medicaid Program; or
329		-
330	610		32. The disclosure of information to the Oklahoma Department of
331	611		Veterans Affairs including but not limited to the name and basis for
332	612		eligibility of each individual who qualifies for the sales tax
333	613		exemption authorized in paragraph 34 of Section 1357 of this title ;
334	614		or
335		-
336	615		33. The disclosure of information to the Oklahoma Medical
337	616		Marijuana Authority for the purposes of compliance with the Oklahoma
338	617		Medical Marijuana and Patien t Protection Act or Se ction 420 et seq.
339	618		of Title 63 of the Oklahoma Statutes .
340		-
341	619		D. The Tax Commission shall cause to be prepared and made
342	620		available for public inspection in the office of the Tax Commission
343	621		in such manner as it may determine an annual list c ontaining the
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344	649		name and post office address of each person, whether individual,
345	650		corporate or otherwise, making and filing an income tax return with
346	651		the Tax Commission.
347		-
348	652		It is specifically provided that no liability whatsoever, civil
349	653		or criminal, shall attach to any member of the Tax Commission or any
350	654		employee thereof for any error or omission of any name or address in
351	655		the preparation and publication of the list.
352		-
353	656		E. The Tax Commission shall prepare or cause to be prepared a
354	657		report on all provisions of state t ax law that reduce state revenue
355	658		through exclusions, deductions, credits, exemptions, deferrals or
356	659		other preferential tax treatments. The report shall be prepared not
357	660		later than October 1 of each even -numbered year and shall be
358	661		submitted to the Governor, the President Pro Temp ore of the Senate
359	662		and the Speaker of the House of Representatives. The Tax Commission
360		-	may prepare and submit supplements to the report at other times of ~~ENR. H. B. NO. 3458 Page 9~~
	663	+	may prepare and submit supplements to the report at other times of
361	664		the year if additional or updated information relevant to the report
362	665		becomes available. The report shall include, for the previous
363	666		fiscal year, the Tax Commission 's best estimate of the amount of
364	667		state revenue that would have been collected but for the existence
365	668		of each such exclusion, deduction, credit, exemption, deferral or
366	669		other preferential tax treat ment allowed by law. The Tax Commission
367	670		may request the assistance of other state agencies as may be needed
368	671		to prepare the report. The Tax Commission is authorized to require
369	672		any recipient of a tax incentive or tax expenditure to re port to the
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370	700		Tax Commission such information as requested so that the Tax
371	701		Commission may fulfill its obligations as required by this
372	702		subsection. The Tax Commission may require this information to be
373	703		submitted in an electronic format. The Tax Commission ma y disallow
374	704		any claim of a person for a tax incentive due to its failure to file
375	705		a report as required under the authority of this subsection.
376		-
377	706		F. It is further provided that the provisions of this section
378	707		shall be strictly interpreted and shall not be const rued as
379	708		permitting the disclosure of any other information contained in the
380	709		records and files of the Tax Commission relating to income tax or to
381	710		any other taxes.
382		-
383	711		G. Unless otherwise provided for in this section, any violation
384	712		of the provisions of this sec tion shall constitute a misdemeanor and
385	713		shall be punishable by the imposition of a fine not exceeding One
386	714		Thousand Dollars ($1,000.00) or by imprisonment in the county jail
387	715		for a term not exceeding one (1) year, or by both such fine and
388	716		imprisonment, and the offender shall be removed or dismissed from
389	717		office.
390		-
391	718		H. Offenses described in Section 2376 of this title shall be
392	719		reported to the appropriate district attorney of this state by the
393	720		Tax Commission as soon as the offenses are discovered by the Tax
394	721		Commission or its agents or e mployees. The Tax Commission shall
395	722		make available to the appropriate district attorney or to the
396	723		authorized agent of the district attorney its records and files
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397	751		pertinent to prosecutions, and such records and files shall be fully
398	752		admissible as evidence for the purpose of such prosecutions.
399		-
400	753		SECTION 2. It being immediately necessary for the preservation
401	754		of the public peace, health or safety, an emergency is hereby
402	755		declared to exist, by reason whereof this act shall take effect and
403	756		be in full force from and after its passage and approval.
404		-	ENR. H. B. NO. 3458 Page 10
405		-	Passed the House of Representatives the 5th day of March, 2024.
406		-
407		-
408		-
409		-
410		-	Presiding Officer of the House
411		-	of Representatives
412		-
413		-
414		-
415		-	Passed the Senate the 24th day of April, 2024.
416		-
417		-
418		-
419		-
420		-	Presiding Officer of the Senate
421		-
422		-
423		-	OFFICE OF THE GOVERNOR
424		-	Received by the Office of the Governor this ________________ ____
425		-	day of ___________________, 20_______, at _______ o'clock _______ M.
426		-	By: _________________________________
427		-	Approved by the Governor of the State of Oklahoma this _____ ____
428		-	day of ___________________, 20_______, at _______ o'clock _______ M.
429		-
430		-
431		-	_________________________________
432		-	Governor of the State of Oklahoma
433		-
434		-	OFFICE OF THE SECRETARY OF STATE
435		-	Received by the Office of the Secretary of State this __________
436		-	day of ___________________, 20_______, at _______ o'clock _______ M.
437		-	By: _________________________________
	757	+	COMMITTEE REPORT BY: COMMITTEE ON FINANCE
	758	+	April 1, 2024 - DO PASS AS AMENDED