Oklahoma 2025 Regular Session

Oklahoma House Bill HB2170 Compare Versions

Version 1 (Old)

Version 2 (New)

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	2	+	ENGR. H. B. NO. 2170 Page 1 1
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33	27		ENGROSSED HOUSE
34	28		BILL NO. 2170 By: Pfeiffer of the House
35	29
36	30		and
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38	32		Rader of the Senate
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43	37		An Act relating to revenue and taxation; amending 18
44	38		O.S. 2021, Section 1142, which relates to filing
45	39		fees; transferring duty to collect and enforce
46	40		registered agent fee to the Secretary of State;
47	41		amending 68 O.S. 2021, Section 118, as amended by
48	42		Section 35, Chapter 310, O.S.L. 2023, 220, and 227,
49	43		as last amended by Section 4, Chapter 113, O.S.L.
50	44		2023, 228.1, 254, and 418 (68 O.S. Supp. 2024,
51	45		Sections 118 and 227), w hich relate to state revenue
52	46		administration; modifying references; modifying
53	47		provisions related to certain revenue forecast;
54	48		modifying provisions related to waiver or remission
55	49		of interest and penalty; modifying provisions related
56	50		to claims for refund of c ertain taxes; authorizing
57	51		imposition of fee with respect to reissuance of tax
58	52		refunds; modifying provisions related to computation
59	53		of time period for administrative wage garnishment;
60	54		modifying provisions related to certain
61	55		administrative fines; amending 68 O.S. 2021, Section
62	56		255.2, as amended by Section 6, Chapter 113, O.S.L.
63	57		2023 (68 O.S. Supp. 2024, Section 255.2), which
64	58		relates to enforcement of medical marijuana tax
65	59		provisions; providing for retention of fee amount;
66	60		amending 63 O.S. 2021, Section 426, a s last amended
67	61		by Section 1, Chapter 34, 1st Extraordinary Session,
68	62		O.S.L. 2023 (63 O.S. Supp. 2024, Section 426), which
69	63		relates to the Medical Marijuana Tax Fund; modifying
70	64		provisions related to retention of fee amount;
71	65		repealing 68 O.S. 2021, Section 205 .5, which relates
72	66		to delinquent tax information; and providing an
73	67		effective date.
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77		-	SENATE FLOOR VERSION - HB2170 SFLR Page 2
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	72	+
	73	+	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
	74	+	ENGR. H. B. NO. 2170 Page 2 1
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105		-	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
106	99		SECTION 1. AMENDATORY 18 O.S. 2021, Section 1142, is
107	100		amended to read as follows:
108	101		Section 1142. FILING AND OTHER SERVICE FEES
109	102		A. The Secretary of State, for services performed in the Office
110	103		of the Secretary of State and for expense of mailing, shall charge
111	104		and collect the following fees:
112	105		1. For any report, document, or other paper required t o be
113	106		filed in the Office of the Secretary of State, a fee of Twenty -five
114	107		Dollars ($25.00);
115	108		2. For reservation of corporate name, a fee of Ten Dollars
116	109		($10.00);
117	110		3. For issuing extra copies of any certificate not requiring
118	111		any extra filing of papers or doc uments of any kind, a fee of Ten
119	112		Dollars ($10.00);
120	113		4. For issuing any other certificate, a fee of Ten Dollars
121	114		($10.00);
122	115		5. For receiving a filing or indexing the annual certificate of
123	116		a foreign corporation doing business in this state, or both when
124	117		filed together, a fee of Ten Dollars ($10.00);
125	118		6. For preclearance of any document fo r filing, a fee of Fifty
126	119		Dollars ($50.00);
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128		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 3~~
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	120	+	7. For each service of process made upon and accepted by the
	121	+	Secretary of State, a fee of Twenty -five Dollars ($25.00);
	122	+	ENGR. H. B. NO. 2170 Page 3 1
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154		-	7. For each service of process made upon and accepted by the
155		-	Secretary of State, a fee of Twenty -five Dollars ($25.00);
156	147		8. For preparing and providing a report of a record search, a
157	148		fee of Five Dollars ($5.00);
158	149		9. For filing and issuing certificates of incorporation, the
159	150		fee shall be one-tenth of one percent (1/10 of 1%) of the authorized
160	151		capital stock of such corporation; provided, that the minimum fee
161	152		for any such service shall be Fifty Dollars ($50.00); provi ded
162	153		further, that not-for-profit corporations shall only be required to
163	154		pay a fee of Twenty-five Dollars ($25.00);
164	155		10. For filing and issuing amended certificates of
165	156		incorporation or certificates of restatement, reorganization,
166	157		revival, extension or dissolution, the fee shall be Fifty Dollars
167	158		($50.00); provided, however, not -for-profit corporations shall only
168	159		be required to pay a fee of Twenty -five Dollars ($25.00). If an
169	160		amendment shall provide for an increase in authorized capital in
170	161		excess of Fifty Thousand Dollars ($50,000.00), the filing fee shall
171	162		be an amount equal to one -tenth of one percent (1/10 of 1%) of such
172	163		increase;
173	164		11. For filing and issuing certificates of cons olidation, if
174	165		the resulting corporation is a domestic corporation, or merger, if
175	166		the surviving corporation is a domestic corporation, the fee shall
176	167		be One Hundred Dollars ($100.00); provided, however, not -for-profit
177	168		corporations shall only be required to p ay a fee of Twenty-five
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179		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 4~~
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	169	+	Dollars ($25.00). If the merger or consolidation shall i ncrease the
	170	+	authorized capital of the surviving or resulting corporation in
	171	+	ENGR. H. B. NO. 2170 Page 4 1
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205		-	Dollars ($25.00). If the merger or consolidation shall in crease the
206		-	authorized capital of the surviving or resulting corporation in
207	196		excess of Fifty Thousand Dollars ($50,000.00), the filing fee shall
208	197		be an amount equal to one -tenth of one percent (1/10 of 1%) of such
209	198		increase;
210	199		12. For filing and issuing a certificate of conversion,
211	200		whenever the resulting corporation is a domestic corporation, the
212	201		minimum fee shall be One Hundred Dollars ($100.00); provided,
213	202		however, if the certific ate of incorporation of the resulting
214	203		corporation authorizes capital stock in exc ess of Fifty Thousand
215	204		Dollars ($50,000.00), the filing fee shall be an amount equal to
216	205		one-tenth of one percent (1/10 of 1%) of such authorized capital.
217	206		If the resulting dome stic corporation is not for profit, it shall
218	207		only be required to pay a fee of Fifty Dollars ($50.00);
219	208		13. For issuing a certificate to a foreign corporation to do
220	209		business in this state, and filing a certificate and statement of
221	210		such corporation required pursuant to the provisions of Section 1130
222	211		of this title, the fee shall be one -tenth of one percent (1/10 of
223	212		1%) of the maximum amount of capital invested by such corporation in
224	213		the state at any time during the fiscal year such certificate is
225	214		issued to any such foreign corporation; provided, that the minimum
226	215		fee for any such service shall be Three Hundred Dollars ($300.00);
227	216		provided further, that no such corporation shall be required to pay
228	217		a fee on an amount in excess of its authorized capital;
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230		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 5~~
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	218	+	14. For amended certificate of qualification of a foreign
	219	+	corporation, a fee of Two Hundred Dollars ($200.00); provided,
	220	+	ENGR. H. B. NO. 2170 Page 5 1
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256		-	14. For amended certificate of qualification of a foreign
257		-	corporation, a fee of Two Hundred Dollars ($200.00); provided,
258	245		however, for a certificate solely reflecting a change of mailing
259	246		address, a fee of Ten Dollars ($10.00);
260	247		15. For filing a certificate of consoli dation, if the resulting
261	248		corporation is a foreign corporation, or merger, if the surviving
262	249		corporation is a foreign corporation, the fee shall be One Hundred
263	250		Dollars ($100.00);
264	251		16. For filing a certificate of withdrawal of a foreign
265	252		corporation doing busi ness in this state, a fee of One Hundred
266	253		Dollars ($100.00);
267	254		17. Every foreign co rporation on the anniversary of its
268	255		qualification in this state each year, shall cause to be filed with
269	256		the Secretary of State a certificate of its president, vice -
270	257		president or other managing officers, in which shall be stated and
271	258		shown the maximum amount of capital the corporation had invested in
272	259		the state at any time subsequent to the issuance to it of a
273	260		certificate to do business in this state and the amount of capital
274	261		previously paid upon. If the amount of capital so invested as shown
275	262		by said certificate exceeds the amount formerly paid upon, the
276	263		corporation, at the time of filing said certificate, shall pay to
277	264		the Secretary of State an additional fee equal to one -tenth of one
278	265		percent (1/10 of 1%) of the amount of such excess capital so
279	266		invested by the corporation in the state; provided, that no such
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281		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 6~~
282		-	~~(Bold face denotes Committee Amendments)~~ 1
	267	+	corporation shall be required to pay a filing fee on an amount in
	268	+	excess of its authorized capital, or to file the certificate
	269	+	ENGR. H. B. NO. 2170 Page 6 1
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307		-	corporation shall be required to pay a filing fee on an amount in
308		-	excess of its authorized capital, or to file the certificate
309	294		provided for in this paragraph after it shall have paid a filing fee
310	295		on its total authorized capitalization;
311	296		18. For acting as the registered agent, a fee of One Hundred
312	297		Dollars ($100.00) payable on the first day of July each year, and if
313	298		not paid before the next ensuing September 1st, the Oklahoma Tax
314	299		Commission Secretary of State shall suspend and forfeit the charter
315	300		of the delinquent corporation pursuant to the procedures prescribed
316	301		in Section 1212 of Title 68 of the Oklahoma Statutes. The Tax
317	302		Commission Secretary of State shall collect and audit the registered
318	303		agent fee authorized pursuant to this paragraph in conjunction with
319	304		the collection and audit of franchise taxes as provided for in
320	305		Sections 1201 through 1214 of Title 68 of the Oklahoma Statutes .
321	306		All monies received by the Tax Commission Secretary of State
322	307		pursuant to the provisions of this paragraph shall be paid to the
323	308		State Treasurer for deposit in the General Revenue Fund;
324	309		19. For filing a change of address for any individual,
325	310		corporation, limited liability company or limited partnership
326	311		designated by a corporation as i ts registered agent for service of
327	312		process, or for the change of name or the resignation of a
328	313		registered agent, a fee of Twenty -five Dollars ($25.00), for the
329	314		first forty corporations and Five Dollars ($5.00) for each
330	315		additional corporation within any bulk filing; and
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332		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 7~~
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	316	+	20. For any response by means of telecommunications to
	317	+	inquiries regarding information required to be maintained by the
	318	+	ENGR. H. B. NO. 2170 Page 7 1
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358		-	20. For any response by means of telecommunications to
359		-	inquiries regarding information required to be maintained by the
360	343		Secretary of State, a fee of Five Dollars ($5.00), unless otherwise
361	344		provided. Fees collected pursuant to this paragraph s hall be
362	345		deposited in the Revolving Fund for the Office of the Secretary of
363	346		State.
364	347		B. Except as otherwise provided by law, fees paid to the
365	348		Secretary of State in accordance wi th the provisions of the Oklahoma
366	349		General Corporation Act shall be properly accounted for and shall be
367	350		paid monthly to the State Treasurer for deposit in the General
368	351		Revenue Fund.
369	352		C. For any certificate supplied by the county clerk, such clerk
370	353		shall receive a fee of One Dollar ($1.00). Such fees shall be
371	354		properly accounted for and sh all be paid into the county treasury in
372	355		the same manner as other fees collected by the county clerk for the
373	356		filing and recording of mortgages and deeds.
374	357		D. In any court proce eding pursuant to the provisions of the
375	358		Oklahoma General Corporation Act requiring the filing of any decree,
376	359		order, report or other document in the Office of the Secretary of
377	360		State or in the office of any county clerk, in addition to the usual
378	361		court costs and the costs for filing in the office of the clerk of
379	362		the court, fees equal to t he amounts provided for in this section
380	363		for such required filing shall be collected as costs in such
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382		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 8~~
383		-	~~(Bold face denotes Committee Amendments)~~ 1
	364	+	proceedings and such amount shall be forwarded to the Secretary of
	365	+	State and the county clerk with the papers to be filed.
	366	+	ENGR. H. B. NO. 2170 Page 8 1
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408		-	proceedings and such amount shall be fo rwarded to the Secretary of
409		-	State and the county clerk with the papers to be filed.
410	391		E. The provisions contained in this section relating to the
411	392		payment of incorporation fees by foreign corporations are not
412	393		intended and shall not be construed to relieve such corporations,
413	394		where applicable, of the payment of the annual corporate franchise
414	395		tax to the Tax Commission.
415	396		F. For the purposes of computing the fees to be collected by
416	397		the Secretary of State pursuant to the provisions of this section,
417	398		each share without par value shall be treated the s ame as a share
418	399		with a par value of Fifty Dollars ($50.00), and the fees thereon
419	400		shall be collected accordingly.
420	401		G. Payments for any required fees except as otherwise provided
421	402		by law may be made as follows:
422	403		1. By the applicant’s personal or company check, cash, or money
423	404		order; or
424	405		2. By a nationally recognized credit card issued to th e
425	406		applicant. The Secretary of State may add a convenience fee, not to
426	407		exceed four percent (4%) of the amount of such payment for services
427	408		provided through telephonic or elect ronic media. For purposes of
428	409		this paragraph, “nationally recognized credit card” means any
429	410		instrument or device, whether known as a credit card, credit plate,
430	411		charge plate, or by any other name, issued with or without fee by an
431	412		issuer for the use of the c ardholder in obtaining goods, services,
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434		-	~~(Bold face denotes Committee Amendments)~~ 1
	413	+	or anything else of value on credit which is accepted by over one
	414	+	thousand merchants in this state. The Secretary of State shall
	415	+	ENGR. H. B. NO. 2170 Page 9 1
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459		-	or anything else of value on credit which is accepted by over one
460		-	thousand merchants in this state. The Secretary of State shall
461	440		determine which nationally recognized credit cards will be accepted;
462	441		provided, however, the Secretary of State must ensure that no loss
463	442		of state revenue will occur by the use of such card. The
464	443		convenience fee collected pursuant to this paragraph shall be
465	444		credited to the Revolving Fund for the Office of the Secretary of
466	445		State, as establishe d in Section 276.1 of Title 62 of the Oklahoma
467	446		Statutes.
468	447		SECTION 2. AMENDATORY 68 O.S. 2021, Section 118, as
469	448		amended by Section 35, Chapter 310, O.S.L. 2023 (68 O.S. Supp. 2024,
470	449		Section 118), is amended to read as follows:
471	450		Section 118. A. Upon receipt of a written request from a
472	451		member or employee of the Legislature, the Oklahoma Tax Commission
473	452		shall provide:
474	453		1. A written estimate of the revenue gain or loss to the state
475	454		as a result of an actual or proposed change to any state tax law
476	455		within the implementation, enforcement and collection duties and
477	456		responsibilities of the Tax Commission; provided, upon request of a
478	457		legislative member or staff, Service Oklahoma shall be responsible
479	458		for furnishing written estimates of revenue gains or losses
480	459		attributable to current or proposed amendments to any state law
481	460		under its statutorily assigned functions and responsibilities ;
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	461	+	2. A written statement of the Tax Commission's recommendation
	462	+	to the State Board of Equalization as to the change in the amount
	463	+	ENGR. H. B. NO. 2170 Page 10 1
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509		-	2. A written statement of the Tax Commission's recommendation
510		-	to the State Board o f Equalization as to the change in the amount
511	488		certified as available for appropriation by the Legislature as a
512	489		result of an actual or proposed change to a state tax law; and
513	490		3. A written statement outlining all analysis and methodology
514	491		provided by or made available by the Tax Commission to the State
515	492		Board of Equalization for the purpose of influencing or serving as
516	493		the basis for an official action of the State Board of Equalization.
517	494		The Tax Commission shall provide such estimate and statement
518	495		within two (2) weeks of the date the request was received unless the
519	496		member or employee of the Legislature specifies an earlier d ate.
520	497		B. On or after December 31, 2009, and subject to the
521	498		availability of funds, the Tax Commission shall develop the
522	499		estimates and statements required by subsection A of thi s section
523	500		utilizing a dynamic revenue estimating model. Such model shall take
524	501		into consideration changes in economic activity as a result of the
525	502		proposed legislation and consequent revenue gains or losses due to
526	503		factors such as taxpayer behavior, employme nt and business
527	504		investment. The Tax Commission may, subject to the laws of this
528	505		state relating to confidentiality of information, contract with
529	506		institutions of higher education in this state or other entities to
530	507		perform its duties as set forth in this sub section or subsection C
531	508		of this section. The Tax Commission is authorized to promulgate
532	509		rules to carry out the implementation of this section.
533		-
534		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 11~~
535		-	~~(Bold face denotes Committee Amendments)~~ 1
	510	+	C. For the purpose of providing an annual forecast of gross
	511	+	production tax revenues from the production of natu ral and
	512	+	ENGR. H. B. NO. 2170 Page 11 1
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559	536
560		-	C. For the purpose of providing an annual forecast of gross
561		-	production tax revenues from the production of natural and
562	537		casinghead gas to the Office of Management and Enterprise Services,
563	538		the Tax Commission shall may subscribe to appropriate reference
564	539		materials which provide economic outlook of future gas prices that
565	540		have most closely followed the historical trend o f Oklahoma gas
566	541		prices. To determine the average differential between the published
567	542		forecasted prices and Oklahoma gas prices, the Tax Commission shall
568	543		may compare prices in at least twenty -four (24) of the immediate
569	544		thirty-six (36) previous months of prod uction. The Tax Commission
570	545		shall utilize the procedures provided herein to forec ast the
571	546		collection of gross production tax revenues from the production of
572	547		natural and casinghead gas for the fiscal year beginning July 1,
573	548		2005, and each fiscal year thereaft er.
574	549		SECTION 3. AMENDATORY 68 O.S. 2021, Section 220, is
575	550		amended to read as follows:
576	551		Section 220. A. The interest or penalty or any portion thereof
577	552		ordinarily accruing by reason of a taxpayer's failure to file a
578	553		report or return or failure to file a report or return in the
579	554		correct form as required by any stat e tax law or by this Code or to
580	555		pay a state tax, except for the excise tax levied on the purchase
581	556		price of aircraft as set forth in Section 6002 of this title, within
582	557		the statutory period allowed for its payment may be waived or
583	558		remitted by the Oklahoma Tax Commission or its designee provided the
584		-
585		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 12~~
586		-	~~(Bold face denotes Committee Amendments)~~ 1
	559	+	taxpayer's failure to file a report or return or to pay the tax is
	560	+	satisfactorily explained to the Tax Commission or such designee, o r
	561	+	ENGR. H. B. NO. 2170 Page 12 1
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610	585
611		-	taxpayer's failure to file a report or return or to pay the tax is
612		-	satisfactorily explained to the Tax Commission or such designee, or
613	586		provided such failure has resulted from a mistake by the taxpayer of
614	587		either the law or the facts subjecting him to such tax, or inability
615	588		to pay such interest or penalty resulting from insolvency.
616	589		B. Except as otherwise provided by subsections C and D o f this
617	590		section, the waiver or remission of all or any part of any such
618	591		interest or penalties in excess of Twenty -five Thousand Dollars
619	592		($25,000.00) shall not become effective unless approved by one of
620	593		the judges of the district court of Oklahoma County aft er a full
621	594		hearing thereon.
622	595		The application for the approval of such waiver or rem ission
623	596		shall be filed in the office of the court clerk of the court at
624	597		least twenty (20) days prior to the entry of the order of the judge
625	598		finally approving or disapproving th e waiver or remission. The
626	599		order so entered shall be a final order of the district court of the
627	600		county.
628	601		C. Taxpayers who (1) do not have outstanding tax liabilities
629	602		other than those reported pursuant to a voluntary disclosure
630	603		agreement, (2) have not been contacted by the Oklahoma Tax
631	604		Commission with respect to the taxpayer's potentia l or actual
632	605		obligation to file a return or make a payment to the state, (3) have
633	606		not collected taxes from others, such as sales and use taxes or
634	607		payroll taxes, and not reporte d those taxes, and (4) have not within
635		-
636		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 13~~
637		-	~~(Bold face denotes Committee Amendments)~~ 1
	608	+	the preceding three (3) years entered into a voluntary disclosure
	609	+	agreement for the type of tax owed may enter into a voluntary
	610	+	ENGR. H. B. NO. 2170 Page 13 1
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662		-	the preceding three (3) years entered into a voluntary disclosure
663		-	agreement for the type of tax owed may enter into a voluntary
664	635		disclosure agreement with the Tax Commission in order to report a
665	636		state tax liability owe d by the taxpayer. Taxpayers who have
666	637		collected taxes from others, such as sales and use taxes or payroll
667	638		taxes, and not reported those taxes, may enter into a modified
668	639		voluntary disclosure agreement as is provided in subsection F of
669	640		this section provided that they meet all the other requirements
670	641		provided in this subsection. If the Tax Commission agrees with the
671	642		proposed terms for payment of the principal amount of tax due and
672	643		owing, the penalty otherwise imposed by law upon the principal
673	644		amount shall be waived by operation of law and no further action by
674	645		the Tax Commission or by the taxpayer shall be required for the
675	646		waiver of such penalty amount and fifty percent (50%) of the
676	647		otherwise applicable interest amount shall be waived by operation of
677	648		law and no further action by the Tax Commission or by the taxpayer
678	649		shall be required for the waiver of such interest amount.
679	650		D. The Tax Commission shall limit the period for which
680	651		additional taxes may be assessed (the lookback period) to three (3)
681	652		taxable years for annually filed taxes or thirty -six (36) months for
682	653		taxes that do not have an ann ual filing frequency.
683	654		E. Voluntary disclosure agreements may be denied or nullified
684	655		by the Tax Commission if a taxpayer's failure to report or pay is
685		-
686		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 14~~
687		-	~~(Bold face denotes Committee Amendments)~~ 1
	656	+	determined to be the res ult of a pattern of intentional or gross
	657	+	negligence regarding compliance with the laws.
	658	+	ENGR. H. B. NO. 2170 Page 14 1
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712		-	determined to be the result of a pattern of intentional or gross
713		-	negligence regarding compliance with the laws.
714	683		F. Taxpayers who meet all of the qualifications specified in
715	684		subsection C of this section, except those who have collected taxes
716	685		from others, such as sales and use tax es or payroll taxes, and not
717	686		reported those taxes, may enter into a modified volu ntary disclosure
718	687		agreement.
719	688		G. The provisions of a modified voluntary disclosure agreement
720	689		shall be the same as a voluntary disclosure agreement as specified
721	690		in subsection C of this section, except that (1) waiver of interest
722	691		shall not apply except as may be optionally granted at the
723	692		discretion of the Tax Commission, and (2) the period for which taxes
724	693		must be reported and remitted is extended beyond the three -year or
725	694		thirty-six-month period provided in subsection C of this section to
726	695		include all periods in which tax has been collected but not
727	696		remitted.
728	697		SECTION 4. AMENDATORY 68 O.S. 2021, Section 227, as last
729	698		amended by Section 4, Chapter 113, O.S.L. 20 23 (68 O.S. Supp. 2024,
730	699		Section 227), is amended to read as follows:
731	700		Section 227. A. Except as provided in subsection B of Section
732	701		1361.2 and subsection D of Section 1364.1 of this title, any
733	702		taxpayer who has paid to the State of Oklahoma, through error of
734	703		fact, or computation, or misinterpretation of law, any tax collected
735		-
736		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 15~~
737		-	~~(Bold face denotes Committee Amendments)~~ 1
	704	+	by the Tax Commission may, as hereinafter provided, be refunded the
	705	+	amount of such tax so erroneously paid, without interest.
	706	+	ENGR. H. B. NO. 2170 Page 15 1
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761	730
762		-	by the Tax Commission may, as hereinafter provided, be refunded the
763		-	amount of such tax so erroneously paid, without interest.
764	731		B. 1. Except as otherwise provided by paragraph 2 of thi s
765	732		subsection, any taxpayer who has so paid any such tax may, within
766	733		three (3) years from the date of payment thereof file with the Tax
767	734		Commission a verified claim for refund of such tax so erroneously
768	735		paid. The Tax Commission may accept an amended withhol ding tax or
769	736		other report or return as a verified claim for refund if the amended
770	737		report or return establishes a liability less than the original
771	738		report or return previously filed Any verified claim for refund
772	739		shall be submitted on a form prescribed by the Tax Commission.
773	740		2. Upon August 26, 2016, with respect to the sales tax imposed
774	741		by Section 1354 of this title and with respect to the use tax
775	742		imposed by Section 1402 of this title, any taxpayer who has so paid
776	743		such sales or use tax may, within two (2) year s from the date of
777	744		payment thereof file with the Tax Commission a verified claim for
778	745		refund of such tax so erroneously paid. The Tax Commission may
779	746		accept an amended sales or use tax report or return as a verified
780	747		claim for refund if the amended report or return establishes a
781	748		liability less than the original report or return previously filed
782	749		Any verified claim for refund shall be submitted on a form
783	750		prescribed by the Tax Commission .
784	751		C. The claim so filed with the Tax Commission , except for an
785	752		amended report or return, shall specify the name of the taxpayer,
786		-
787		-	~~SENATE FLOOR VERSION - HB2170 SFLR~~ ~~Page 16~~
788		-	~~(Bold face denotes Committee Amendments)~~ 1
	753	+	the time when and period fo r which the tax was paid, the nature and
	754	+	kind of tax so paid, the amount of the tax which the taxpayer
	755	+	ENGR. H. B. NO. 2170 Page 16 1
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812	779
813		-	the time when and period for which the tax was paid, the nature and
814		-	kind of tax so paid, the amount of the tax which the taxpayer
815	780		claimed was erroneously paid, the grounds upon which a refund is
816	781		sought, and such other information or data relative to such payment
817	782		as may be necessary to an adjustment thereof by the Tax Commission.
818	783		It shall be the duty of the Commission to determine what amount of
819	784		refund, if any, is due as soon as practicable after such cl aim has
820	785		been filed and advise the taxpayer about the correctness of his
821	786		claim and the claim for refund shall be approved or denied by
822	787		written notice to the taxpayer.
823	788		D. If the claim for refund is denied, the taxpayer may file a
824	789		demand for hearing with the Commission. The demand for hearing must
825	790		be filed on or before the sixtieth day after the date indicated on
826	791		the notice of denial. If the taxpayer fails to file a demand for
827	792		hearing, the claim for refund shall be barred.
828	793		E. Upon the taxpayer's timely fil ing of a demand for hearing,
829	794		the Commission shall set a date for hearing upon the claim for
830	795		refund which date shall not be later than sixty (60) days from the
831	796		date the demand for hearing was mailed. The taxpayer shall be
832	797		notified of the time and place of the hearing. The hearing may be
833	798		held after the sixty -day period provided by this subsection upon
834	799		agreement of the taxpayer.
835	800		F. The provisions of this section shall not apply:
836		-
837		-	SENATE FLOOR VERSION - HB2170 SFLR Page 17
838		-	(Bold face denotes Committee Amendments) 1
	801	+	1. To refunds of income tax erroneously paid, refunds of which
	802	+	tax shall be payable out of the income tax adjustment fund as
	803	+	provided by law;
	804	+	ENGR. H. B. NO. 2170 Page 17 1
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862	828
863		-	1. To refunds of income tax erroneously pai d, refunds of which
864		-	tax shall be payable out of the income tax adjustment fund as
865		-	provided by law;
866	829		2. To estate tax because the payment of such tax is covered by
867	830		an order of the Tax Commission and the estate and interested parties
868	831		are given notice that Commission's position and computation of the
869	832		tax will become final unless they protest and resist the payment
870	833		thereof as provided by statute; nor
871	834		3. In any case where the tax was paid after an assessment
872	835		thereof was made by the Tax Commission which assessment became final
873	836		under the law.
874	837		SECTION 5. AMENDATORY 68 O.S. 2021, Section 228.1, is
875	838		amended to read as follows:
876	839		Section 228.1. A. Except as otherwise provided by law, claims
877	840		for refunds which are required to be paid by the Oklahoma Tax
878	841		Commission shall be paid f rom funds in the official depository
879	842		clearing account of the Tax Commission, derived from collections
880	843		from the same source from which the overpayment occurred. Provided,
881	844		in the case of refunds due to taxpayers who are required to remit
882	845		taxes to the Tax Commission on a monthly or quarterly basis, the Tax
883	846		Commission may, in lieu of such refund, credit the account of the
884	847		taxpayer for such amount. If current collections from the same
885	848		source are insufficient to pay refunds, available cash funds from
886	849		the unclassified taxes account may be used for such purpose.
887		-
888		-	SENATE FLOOR VERSION - HB2170 SFLR Page 18
889		-	(Bold face denotes Committee Amendments) 1
	850	+	B. The Oklahoma Tax Commission is authorized to charge a fee to
	851	+	a taxpayer for reissuing a refund requested by the taxpayer. The
	852	+	fee shall be the same amount as specified in Section 89.6 of Title
	853	+	ENGR. H. B. NO. 2170 Page 18 1
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913	877
914		-	B. The Oklahoma Tax Commission is authorized to charge a fee to
915		-	a taxpayer for reissuing a refund requested by the taxpayer. The
916		-	fee shall be the same amount as specifi ed in Section 89.6 of Title
917	878		62 of the Oklahoma Statutes for handling a stop -payment processed by
918	879		the State Treasurer. All receipts of the fee shall be placed to the
919	880		credit of the Oklahoma Tax Commission Fund.
920	881		SECTION 6. AMENDATORY 68 O.S. 2021, Section 254, is
921	882		amended to read as follows:
922	883		Section 254. A. Upon a hearing with notice the Oklahoma Tax
923	884		Commission shall be entitled to proceed by garnishment to collect
924	885		any delinquent tax and to collect any penalty or interest due and
925	886		owing as a result of a tax delinquenc y. Provided, that upon proper
926	887		application under the procedures outlined herein, the court may
927	888		issue an order continuing the garnishment for the collection of
928	889		delinquent taxes, penalties or interest until the total amount of
929	890		such delinquent taxes, penaltie s or interest have been collected.
930	891		B. The Oklahoma Tax Commission may garnish the accrued earnings
931	892		of a delinquent taxpayer employee by sending notice to the
932	893		taxpayer's employer. For the purpose of this section, "earnings"
933	894		means any form of payment to an individual including, but not
934	895		limited to, salary, wages, commission or other com pensation, but
935	896		does not include reimbursements for travel expenses for state
936	897		employees. Such notice may be served by mail or by delivery by a
937	898		field agent of the Tax Commissio n to the taxpayer's employer along
938		-
939		-	SENATE FLOOR VERSION - HB2170 SFLR Page 19
940		-	(Bold face denotes Committee Amendments) 1
	899	+	with a copy to the delinquent taxpayer. Upon receipt of such notice
	900	+	of delinquency, the employer shall withhold from compensation due,
	901	+	or to become due to the employee, the total amount shown by the
	902	+	ENGR. H. B. NO. 2170 Page 19 1
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964	926
965		-	with a copy to the delinquent taxpayer. Upon receipt of such notice
966		-	of delinquency, the employer shall withhold from compensation due,
967		-	or to become due to the employee, the total amount shown by the
968	927		notice. The Tax Comm ission may direct the employer to withhold part
969	928		of the amount due, not to exceed twenty-five percent (25%) of
970	929		earnings per pay period, until the total amount as shown by the
971	930		notice, plus interest and penalty, has been withheld and remitted to
972	931		the Tax Commission. The employer's response and calculation of
973	932		amounts withheld shall be on a form prescribed by the Tax
974	933		Commission.
975	934		C. Within seven (7) days after the end of each pay period, or
976	935		if the delinquent taxpayer does not have regular pay periods, within
977	936		thirty (30) days from the date of the notice, the employer shall
978	937		withhold amounts due or provide an explanation to the Tax Commission
979	938		why amounts due will not be withheld and remitted to the Tax
980	939		Commission. In any case in which the employee ceases to be empl oyed
981	940		by the employer before the full amount set forth in the notice of
982	941		delinquency, plus delinquent penalty and interest, has been withheld
983	942		by the employer, the employer shall immediately notify the Tax
984	943		Commission in writing the date the employee resigned or was
985	944		terminated. Any employer who knowingly and willfully refuses to
986	945		respond by any means to the notice as provided in subsection B of
987	946		this section may be liable for the total amount as set forth in the
988		-
989		-	SENATE FLOOR VERSION - HB2170 SFLR Page 20
990		-	(Bold face denotes Committee Amendments) 1
	947	+	notice. The employer may not terminate the delinq uent taxpayer
	948	+	employee based upon the notice of administrative wage garnishment.
	949	+	D. An administrative wage garnishment may be issued after
	950	+	ninety (90) days in which the 1) tax has become ninety (90) days
	951	+	ENGR. H. B. NO. 2170 Page 20 1
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1014	975
1015		-	notice. The employer may not terminate the delinquent taxpayer
1016		-	employee based upon the notice of administrative wage garnishment.
1017		-	D. An administrative wage garnishment may be issued after
1018		-	ninety (90) days in which the 1) tax has become ninety (90) days
1019	976		delinquent, 2) notice has been sent to the taxpayer of the
1020	977		delinquency and possible remedies to resolve the delinquency have
1021	978		been provided to the taxpayer, and 3) a tax warrant has been issued
1022	979		and filed pursuant to Section 231 of this title. The taxpayer shall
1023	980		have ten (10) days after the issuance of the notice to the employer
1024	981		to provide any additional information to the Tax Commission for the
1025	982		garnishment of wages to be withdrawn or released by the Tax
1026	983		Commission. The Tax Commission shall withdraw or adjust the
1027	984		garnishment for wages upon proof to the sati sfaction of the Tax
1028	985		Commission that the delinquent tax, interest and penalty refe rred to
1029	986		in the notice have been paid or the taxpayer can show the wages
1030	987		subject to garnishment are exempt pursuant to state or federal law.
1031	988		E. The Tax Commission shall prescr ibe or approve forms and
1032	989		promulgate rules and regulations for implementing the provisions of
1033	990		this section.
1034	991		SECTION 7. AMENDATORY 68 O.S. 2021, Section 418, is
1035	992		amended to read as follows:
1036	993		Section 418. A. It shall be unlawful for any person to
1037	994		transport or possess tobacco products where the tax on such tobacco
1038		-
1039		-	SENATE FLOOR VERSION - HB2170 SFLR Page 21
1040		-	(Bold face denotes Committee Amendments) 1
	995	+	products has not been paid and exceeds the sum of One Hundred
	996	+	Dollars ($100.00).
	997	+	B. Except as otherwise provided in subsections C and D of this
	998	+	section, any person found gui lty of violating the provisions of
	999	+	Section 400 et seq. of this title shall be punished by an
	1000	+	ENGR. H. B. NO. 2170 Page 21 1
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1059	1019		20
1060	1020		21
1061	1021		22
1062	1022		23
1063	1023		24
1064	1024
1065		-	products has not been paid and exceeds the sum of One Hundred
1066		-	Dollars ($100.00).
1067		-	B. Except as otherwise provided in subsections C and D of this
1068		-	section, any person found guilty of violating the provisions of
1069		-	Section 400 et seq. of this title shall be punished by an
1070	1025		administrative fine of not more than One Thousand Dollars
1071	1026		($1,000.00) for a first offense or not more than Four Thousand
1072	1027		Dollars ($4,000.00) for a second or subseq uent offense. Provided,
1073	1028		any person in possession of more than one thousand small or large
1074	1029		cigars or two hundred sixteen (216) ounces of smokeless tobacco or
1075	1030		smoking tobacco in packages or containers for which the tax required
1076	1031		by law has not been paid shal l be punished by administrative fines
1077	1032		in the manner and amounts provided in subsection D of this section.
1078	1033		C. Any retailer violating the provisions of Section 403.2 of
1079	1034		this title shall:
1080	1035		1. For a first offense, be punished by an administrative fine
1081	1036		of not more than Two Thousand Dollars ($2,000.00);
1082	1037		2. For a second offense, be punished by an administrative fine
1083	1038		of not more than Ten Thousand Dollars ($10,000.00); and
1084	1039		3. For a third or subsequent offense, be punished by an
1085	1040		administrative fine of not more tha n Twenty Thousand Dollars
1086	1041		($20,000.00).
1087	1042		D. Any wholesaler violating the provisions of Section 403.2 of
1088	1043		this title shall:
1089		-
1090		-	SENATE FLOOR VERSION - HB2170 SFLR Page 22
1091		-	(Bold face denotes Committee Amendments) 1
	1044	+	1. For a first offense, be punished by an administrative fine
	1045	+	of not more than Ten Thousand Dollars ($10,000.00); and
	1046	+	2. For a second or subsequent offense, be punished by an
	1047	+	administrative fine of not more than T wenty Thousand Dollars
	1048	+	($20,000.00).
	1049	+	ENGR. H. B. NO. 2170 Page 22 1
1092	1050		2
1093	1051		3
1094	1052		4
1095	1053		5
1096	1054		6
1097	1055		7
1098	1056		8
1099	1057		9
1100	1058		10
1101	1059		11
1102	1060		12
1103	1061		13
1104	1062		14
1105	1063		15
1106	1064		16
1107	1065		17
1108	1066		18
1109	1067		19
1110	1068		20
1111	1069		21
1112	1070		22
1113	1071		23
1114	1072		24
1115	1073
1116		-	1. For a first offense, be punished by an administrative fine
1117		-	of not more than Ten Thousand Dollar s ($10,000.00); and
1118		-	2. For a second or subsequent offense, be punished by an
1119		-	administrative fine of not more than Tw enty Thousand Dollars
1120		-	($20,000.00).
1121	1074		Administrative fines collected pursuant to the provisions of
1122	1075		this subsection shall be deposited to the revolving fund created in
1123	1076		Section 305.2 of this title.
1124	1077		E. The Oklahoma Tax Commission shall immediately revoke the
1125	1078		license of a person punished for a violation pursuant to the
1126	1079		provisions of paragraph 3 of subsection C of this section or a
1127	1080		person punished for a violation pursuant to the pro visions of
1128	1081		subsection D of this section. A person whose license is so revoked
1129	1082		shall not be eligible to receive another license pursuant to the
1130	1083		provisions of Section 301 et seq. of this title for a period of ten
1131	1084		(10) years.
1132	1085		F. Fines collected pursuant to the provisions of subsections B,
1133	1086		C and D of this section shall be deposited in the Tobacco Products
1134	1087		Tax Enforcement Unit Revolving Fund created in Section 7 of Enrolled
1135	1088		House Bill No. 2292 of the 1st Session of the 58th Oklahoma
1136	1089		Legislature.
1137	1090		SECTION 8. AMENDATORY 68 O.S. 2021, Section 255.2, as
1138	1091		amended by Section 6, Chapter 113, O.S.L. 2023 (68 O.S. Supp. 2024,
1139	1092		Section 255.2), is amended to read as follows:
1140		-
1141		-	SENATE FLOOR VERSION - HB2170 SFLR Page 23
1142		-	(Bold face denotes Committee Amendments) 1
	1093	+	Section 255.2. As provided in Section 426 of Title 63 of the
	1094	+	Oklahoma Statutes, the Oklahoma Medical Marijuana Authority and the
	1095	+	Oklahoma Tax Commission shall enter into a contract whereby the Tax
	1096	+	Commission shall have authority to assess, collect and enforce the
	1097	+	seven percent (7%) tax on retail medical marijuana sales and any
	1098	+	ENGR. H. B. NO. 2170 Page 23 1
1143	1099		2
1144	1100		3
1145	1101		4
1146	1102		5
1147	1103		6
1148	1104		7
1149	1105		8
1150	1106		9
1151	1107		10
1152	1108		11
1153	1109		12
1154	1110		13
1155	1111		14
1156	1112		15
1157	1113		16
1158	1114		17
1159	1115		18
1160	1116		19
1161	1117		20
1162	1118		21
1163	1119		22
1164	1120		23
1165	1121		24
1166	1122
1167		-	Section 255.2. As provided in Section 4 26 of Title 63 of the
1168		-	Oklahoma Statutes, the Oklahoma Medical Marijuana Authority and the
1169		-	Oklahoma Tax Commission shall enter into a contract whereby the Tax
1170		-	Commission shall have authority to assess, collect and enforce the
1171		-	seven percent (7%) tax on retai l medical marijuana sales and any
1172	1123		penalties and interest thereon. Such assessment, collection and
1173	1124		enforcement authority shall apply to any tax and any penalty or
1174	1125		interest liability on retail medical marijuana sales existing at the
1175	1126		time of contracting. The contract shall provide for the as sessment,
1176	1127		collection and enforcement of the tax on retail medical marijuana
1177	1128		sales in the same manner as the administration, collection and
1178	1129		enforcement of any tax payable by any taxpayer subject to taxation
1179	1130		under any state tax law. For providing such colle ction assistance,
1180	1131		the Tax Commission shall charge the Oklahoma Medical Marijuana
1181	1132		Authority retain a fee of one and five -tenths percent (1.5%) of the
1182	1133		gross collection proceeds. All funds retained by the Tax Commission
1183	1134		for the collection services shall be d eposited in the Tax Commission
1184	1135		Reimbursement Fund in the State Treasury.
1185	1136		SECTION 9. AMENDATORY 63 O.S. 2021, Section 426, as last
1186	1137		amended by Section 1, Chapter 34, 1st Extraordinary Session, O.S.L.
1187	1138		2023 (63 O.S. Supp. 2024, Sectio n 426), is amended to read as
1188	1139		follows:
1189		-
1190		-	SENATE FLOOR VERSION - HB2170 SFLR Page 24
1191		-	(Bold face denotes Committee Amendments) 1
	1140	+	Section 426. A. The tax on retail medica l marijuana sales
	1141	+	shall be established at seven percent (7%) of the gross amount
	1142	+	received by the seller.
	1143	+	B. This tax shall be collected at the point of sale. Except as
	1144	+	provided for in subsection D, tax proceeds, less the collection fee
	1145	+	retained by the Oklahoma Tax Commission pursuant to Section 255.2 of
	1146	+	Title 68 of the Oklahoma Statutes, shall be deposited into the
	1147	+	ENGR. H. B. NO. 2170 Page 24 1
1192	1148		2
1193	1149		3
1194	1150		4
1195	1151		5
1196	1152		6
1197	1153		7
1198	1154		8
1199	1155		9
1200	1156		10
1201	1157		11
1202	1158		12
1203	1159		13
1204	1160		14
1205	1161		15
1206	1162		16
1207	1163		17
1208	1164		18
1209	1165		19
1210	1166		20
1211	1167		21
1212	1168		22
1213	1169		23
1214	1170		24
1215	1171
1216		-	Section 426. A. The tax on retail medical marijuana sales
1217		-	shall be established at seven percent (7%) of the gross amount
1218		-	received by the seller.
1219		-	B. This tax shall be collected at the point of sale. Except as
1220		-	provided for in subsection D, tax proceeds, less the collection fee
1221		-	retained by the Oklahoma Tax Commission pursuant to Section 255.2 of
1222		-	Title 68 of the Oklahoma Statutes, shall be deposited into the
1223	1172		Medical Marijuana Tax Fund created in Section 3 427.5a of this act
1224	1173		title.
1225	1174		C. Pursuant to Section 255.2 of Title 68 of the Oklahoma
1226	1175		Statutes, the Oklahoma Tax Commission shall have authority to
1227	1176		assess, collect and enforce the tax specified in subsection A of
1228	1177		this section including any interest and penalty thereon.
1229	1178		D. For fiscal year 2022, proceeds from the levy authorized by
1230	1179		subsection A of this section shall be apportioned as follows:
1231	1180		1. The first Sixty-five Million Dollars ($65,000,000.00) shall
1232	1181		be apportioned as follows:
1233	1182		a. fifty-nine and twenty-three hundredths percent
1234	1183		(59.23%) to the State Public Common School Building
1235	1184		Equalization Fund,
1236	1185		b. thirty-four and sixty-two hundredths percent (34.62%)
1237	1186		to the Oklahoma Medical Marijuana Authority, a
1238	1187		division within the State Department of Health, and
1239		-
1240		-	SENATE FLOOR VERSION - HB2170 SFLR Page 25
1241		-	(Bold face denotes Committee Amendments) 1
	1188	+	c. six and fifteen hundredths percent (6.15%) to the
	1189	+	State Department of Health and earmarked for drug and
	1190	+	alcohol rehabilitation; and
	1191	+	2. Any surplus collections shall be apportioned to the General
	1192	+	Revenue Fund of the State Treasury.
	1193	+	E. If any medical marijuana business lic ensee intentionally
	1194	+	does not remit the taxes as required by the provisions of thi s
	1195	+	section or the provisions of Section 1354 of Title 68 of the
	1196	+	ENGR. H. B. NO. 2170 Page 25 1
1242	1197		2
1243	1198		3
1244	1199		4
1245	1200		5
1246	1201		6
1247	1202		7
1248	1203		8
1249	1204		9
1250	1205		10
1251	1206		11
1252	1207		12
1253	1208		13
1254	1209		14
1255	1210		15
1256	1211		16
1257	1212		17
1258	1213		18
1259	1214		19
1260	1215		20
1261	1216		21
1262	1217		22
1263	1218		23
1264	1219		24
1265	1220
1266		-	c. six and fifteen hundredths percent (6.15%) to the
1267		-	State Department of Health and earmarked for drug and
1268		-	alcohol rehabilitation; and
1269		-	2. Any surplus collections shall be apportioned to the General
1270		-	Revenue Fund of the State Treasury.
1271		-	E. If any medical marijuana business licensee intentionally
1272		-	does not remit the taxes as required by the provisions of this
1273		-	section or the provisions of Section 1354 of Title 68 of the
1274	1221		Oklahoma Statutes, the Authority shall permanently revoke the
1275	1222		medical marijuana business license of the business licensee and the
1276	1223		business licensee shall be permanently ineligible to receive any
1277	1224		other type of medical marijuana business license issued by the
1278	1225		Authority, including licenses for a dispensary, commercial grower
1279	1226		operation, processing facility, transporter, research, education
1280	1227		facility, and waste disposal facility.
1281	1228		SECTION 10. REPEALER 68 O.S. 2021, Section 205.5, is
1282	1229		hereby repealed.
1283	1230		SECTION 11. This act shall become effective November 1, 2025.
1284		-	COMMITTEE REPORT BY: COMMITTEE ON REVENUE AND TAXATION
1285		-	April 7, 2025 - DO PASS
	1231	+	Passed the House of Repre sentatives the 13th day of March, 2025.
	1232	+
	1233	+
	1234	+
	1235	+
	1236	+	Presiding Officer of the House
	1237	+	of Representatives
	1238	+
	1239	+
	1240	+
	1241	+	Passed the Senate the ___ day of __________, 2025.
	1242	+
	1243	+
	1244	+
	1245	+
	1246	+	Presiding Officer of the Senate