Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB825 Compare Versions

Only one version of the bill is available at this time.

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53	53	STATE OF OKLAHOMA
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55	55	1st Session of the 60th Legislature (2025)
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57	57	SENATE BILL 825 By: Jett
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63	63	AS INTRODUCED
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65	65	An Act relating to the Oklahoma Tax Commission;
66	66	requiring the Commission to operate in a manner that
67	67	focuses on assisting taxpayers with co mpliance with
68	68	tax law; requiring the reduction of fees, fines,
69	69	penalties, and interest levied or charged by the
70	70	Commission; requiring the return of fees, fines,
71	71	penalties, and interest charged or levied when
72	72	certain determination is made in error; providin g for
73	73	the payment of interest; prescribing amount;
74	74	providing for codification; and providing an
75	75	effective date.
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81	81	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
82	82	SECTION 1. NEW LAW A new section of law to be codifie d
83	83	in the Oklahoma Statutes as Section 292 of Title 68, unless there is
84	84	created a duplication in numbering, reads as follows:
85	85	A. Upon the effective date of this act, the Oklahoma Tax
86	86	Commission shall operate in a manner that focuses on assisting the
87	87	taxpayers of this state with compliance with the tax laws of this
88	88	state, rather than a focus on increasing fees, fines, and penalties.
89	89	B. Upon the effective date of this act, any fee s, fines,
90	90	penalties, and interest charged or levied by the Tax Commission
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142	142	against a taxpayer for noncompliance with tax laws and rules of this
143	143	state shall be reduced by twenty percent (20%) .
144	144	C. If the Tax Commission incorrectly charges or levies any
145	145	fees, fines, penalties, and interest either by the wrong amount or
146	146	by incorrectly determining a taxpayer is noncompliant, the amount
147	147	shall be returned to the taxp ayer plus double any amount of interest
148	148	that the Commission would have charged the taxpayer for
149	149	noncompliance with any provision under which the taxpayer was
150	150	charged.
151	151	SECTION 2. This act shall become effective January 1, 2026.
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153	153	60-1-1554 QD 1/16/2025 12:51:24 AM