Oklahoma § 68-264 - Contract and release of taxpayer information to certain

§ 68-264. Contract and release of taxpayer information to certain

entities – Search for nonregistered taxpayers, nonfilers and

underreporting taxpayers - Confidentiality - Penalty.

A. Notwithstanding the provisions of Section 205 of this title

and Section 85.7 of Title 74 of the Oklahoma Statutes, the Oklahoma

Tax Commission is authorized to enter into a contract with and

release taxpayer information to entities deemed to be qualified by

the Tax Commission to acquire or utilize their technology systems or

information to detect nonregistered taxpayers, nonfilers and

underreporting taxpayers. Functions and duties to be performed by

the contracting entity may include registration, processing, and

collection functions and other functions deemed necessary by the Tax

Commission.

B. Compensation shall be based on a percentage of the

additional tax revenues attributable to the implementation and use

Oklahoma Statutes - Title 68. Revenue and Taxation

of the technology systems or information. The contract may provide

for additional fixed fees for services performed under the contract

to be paid from monies appropriated by the Legislature or from the

additional tax revenues.

C. The taxpayer information released to the contracting party

shall be considered confidential and privileged and neither the

contracting party nor its employees shall disclose any information

obtained from the records or files. A violation of any of the

provisions of this section shall constitute a misdemeanor punishable

in the same manner and to the same extent as a violation of any of

the provisions of Section 205 of this title.

D. The Tax Commission shall pay from the taxes collected and

attributable to the utilization of the acquired technology systems

the amount of fees the contracting party is entitled for services

performed pursuant to the contract.

E. The Tax Commission shall enter into a contract with entities

deemed to be qualified by the Tax Commission to acquire or utilize

their technology systems or information and services to authenticate

income tax returns and identify fraudulent refund claims. The Tax

Commission is authorized to expend necessary available monies,

including monies from the fund created pursuant to Section 265 of

this title, to acquire such technology and services 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.

F. Notwithstanding the provisions of Section 205 of this title,

the Tax Commission may release taxpayer information as necessary

pursuant to a contract entered into pursuant to the provisions of

paragraph E of this section. The taxpayer information released to

the contracting party shall be considered confidential and

privileged, and neither the contracting party nor its employees

shall disclose any information obtained from the records or files.

A violation of any of the provisions of this section shall

constitute a misdemeanor punishable in the same manner and to the

same extent as a violation of any of the provisions of Section 205

of this title.

Added by Laws 2002, c. 154, § 1, emerg. eff. April 29, 2002.

Amended by Laws 2003, c. 472, § 7; Laws 2015, c. 291, § 1.