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