Oklahoma § 68-216.3 - Voluntary Compliance Initiative

§ 68-216.3. Voluntary Compliance Initiative

A. For the purpose of encouraging the voluntary disclosure and

payment of taxes owed to this state, the Oklahoma Tax Commission is

hereby authorized and directed, subject to the availability of

funds, to establish a Voluntary Compliance Initiative for eligible

taxes, as provided in this section. A taxpayer shall be entitled to

a waiver of penalty, interest and other collection fees or costs due

on eligible taxes if the taxpayer voluntarily files delinquent tax

returns and pays the taxes due during the compliance initiative.

The time in which a voluntary payment of tax liability may be made

or the taxpayer may enter into a payment program acceptable to the

Tax Commission for the payment of the unpaid taxes in full in the

manner and time established in a written payment program agreement

between the Tax Commission and the taxpayer under the Voluntary

Compliance Initiative is limited to the period beginning on

September 14, 2015, and ending on November 13, 2015.

B. Upon payment of the eligible taxes under the Voluntary

Compliance Initiative established, the Tax Commission shall abate

and not seek to collect any interest, penalties, collection fees, or

costs that would otherwise be applicable and release any liens

imposed. Provided, if the delinquent taxes are remitted to a debt

collection agency contracting with the Tax Commission pursuant to

Section 255 of this title, the debt collection agency contract fee

shall not be waived.

C. As used in this section, "eligible taxes" shall include the

following taxes that were due and payable for any tax period or

periods ending before January 1, 2015:

1. Mixed beverage tax levied pursuant to Section 576 of Title

37 of the Oklahoma Statutes;

2. Gasoline and diesel tax levied pursuant to Section 500.4 of

Title 68 of the Oklahoma Statutes;

3. Gross production and petroleum excise tax levied pursuant to

Sections 1001, 1101 and 1102 of Title 68 of the Oklahoma Statutes;

4. Sales tax levied pursuant to Section 1354 of Title 68 of the

Oklahoma Statutes;

5. Use tax levied pursuant to Section 1402 of Title 68 of the

Oklahoma Statutes;

Oklahoma Statutes - Title 68. Revenue and Taxation

6. Income tax levied pursuant to Section 2355 of Title 68 of

the Oklahoma Statutes;

7. Withholding tax levied pursuant to Section 2385.2 of Title

68 of the Oklahoma Statutes; and

8. Privilege tax levied pursuant to Section 2370 of Title 68 of

the Oklahoma Statutes.

D. The Tax Commission shall promulgate rules detailing the

terms and other conditions of this program.

E. The Tax Commission is authorized to expend necessary

available funds, including contracting with third parties, to

publicly advertise, assist in the collection of eligible taxes, and

administer the Voluntary Compliance Initiative and shall be exempt

from the provisions of Section 85.7 of Title 74 of the Oklahoma

Statutes for the purpose of implementing this section.

Added by Laws 2008, c. 395, § 1, emerg. eff. June 3, 2008. Amended

by Laws 2015, c. 332, § 1, emerg. eff. May 20, 2015.