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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
SENATE BILL 999 By: Jett
AS INTRODUCED
An Act relating to the Internal Revenue Service ;
requiring certain agents and employees to obtain a
license; requiring the submission of certain
information on forms prescribed by the Oklahoma Tax
Commission; requiring the Commission to make
available a list of licensed agents and employees ;
prohibiting the publication of address of residence ;
requiring publication of address of certain offic e;
providing for codification ; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OK LAHOMA:
SECTION 1. NEW LAW A new section of law to be codif ied
in the Oklahoma Statutes as Section 130 of Title 68, unless there is
created a duplication in numbering, reads as follows:
A. Every individual acting as an agent or an employee of the
Internal Revenue Service o f the United States shall annually secure
from the Oklahoma Tax Commission a written license before accessing
the financial information of any citizen of this state in his or her
capacity as an agent or employee of the Internal Revenue Service.
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B. An application for the lic ense required by this act shall be
made upon forms prescribed by the Commission and shall incl ude the
following:
1. The address of the agent or employee’s primary residence;
2. The address of the office to which the agent or employee
reports; and
3. The address of any residence of the agent or employee in
this state, primary or otherwise.
C. The Commission shall make ava ilable to the public on its
website a list of agents and employees of the Internal Revenue
Service that are licensed pursuant to this act. The list shall not
contain the address of any residence of the licensed agent or
employee and shall contain the address of the office to which the
agent or employee reports.
SECTION 2. This act shall become effective November 1, 2023.
59-1-113 QD 1/19/2023 12:14:13 PM