Oklahoma § 68-216.5 - Statutory voluntary compliance initiative –
Full text of Oklahoma Oklahoma Statutes § 68-216.5 — Statutory voluntary compliance initiative –, with citation guidance and answers to common questions.
§ 68-216.5. Statutory voluntary compliance initiative –
Participation for previous participants limited.
No taxpayer shall be allowed to participate in a statutory
voluntary compliance initiative, enacted after the effective date of
this act, entitling taxpayers to a waiver of penalty, interest
and/or other collection fees due on unpaid taxes if the taxpayer has
previously participated in a similar initiative; provided:
1. Such limitation shall not preclude a taxpayer from seeking
relief under the provisions of Section 219.1 or 220 of Title 68 of
the Oklahoma Statutes; and
2. The Oklahoma Tax Commission, whenever in its judgment good
cause exists and pursuant to written request, may authorize a waiver
from the limitation provided in this section.
Added by Laws 2019, c. 318, § 1, eff. Nov. 1, 2019.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-216.5
What does Oklahoma Statutes § 68-216.5 cover?
Section 68-216.5 ("Statutory voluntary compliance initiative –") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-216.5?
A common citation format is "Oklahoma Statutes § 68-216.5" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-216.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.