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§ 216.5. Statutory voluntary compliance initiative--Participation for previous participants lim...

Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: November 1, 2019

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 2. Uniform Tax Procedure (Refs & Annos)
Effective: November 1, 2019
68 Okl.St.Ann. § 216.5
§ 216.5. Statutory voluntary compliance initiative--Participation for previous participants limited
Currentness
No taxpayer shall be allowed to participate in a statutory voluntary compliance initiative, enacted after the effective date of this act,1 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.

Credits

Laws 2019, c. 318, § 1, eff. Nov. 1, 2019.

Footnotes

1
O.S.L. 2019, c. 318, eff. Nov. 1, 2019.
68 Okl. St. Ann. § 216.5, OK ST T. 68 § 216.5
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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