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§ 238.1. State licenses--Collection of income taxes--Notification--Definitions

Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: November 1, 2023

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, 2023
68 Okl.St.Ann. § 238.1
§ 238.1. State licenses--Collection of income taxes--Notification--Definitions
Currentness
A. It is the intent of the Legislature that the provisions of this section operate to provide for the collection of income taxes due to the State of Oklahoma by persons holding state licenses in a manner that will maximize flexibility for licensees to pay any such taxes due while minimizing disruption to operations of licensing entities. It is the further intent of the Legislature that the Oklahoma Tax Commission allow at least six (6) months notice to licensees pursuant to the provisions of subsection C of this section prior to notification of noncompliance to a licensing entity. Nothing in this section shall apply to a licensee who was not previously required to pay income tax or has moved to the state within the past year.
B. Each licensing entity shall, on a date that allows the Tax Commission to comply with the notice provisions of subsection A of this section, provide to the Tax Commission a list of all its licensees and such identifying information as may be required by the Tax Commission. Such list and information shall be used by the Tax Commission exclusively for the purpose of collection of income taxes due to the State of Oklahoma. The provisions of any laws making application information confidential shall not apply with respect to information supplied to the Tax Commission pursuant to the provisions of this section; provided, such information shall be subject to the provisions of Section 205 of this title.
C. The Tax Commission shall notify any licensee who is not in compliance with the income tax laws of this state. Such notification shall include:
1. A statement that the Commission shall proceed by garnishment to collect any delinquent tax and to collect any penalty or interest due and owing as a result of a tax delinquency pursuant to Section 254 of this title until the taxpayer is deemed by the Tax Commission to be in compliance with the income tax laws of this state;
2. The reasons that the taxpayer is considered to be out of compliance with the income tax laws of this state, including a statement of the amount of any tax, penalties and interest due or a list of the tax years for which income tax returns have not been filed as required by law;
3. An explanation of the rights of the taxpayer and the procedures which must be followed by the taxpayer in order to come into compliance with the income tax laws of this state; and
4. Such other information as may be deemed necessary by the Tax Commission.
D. A licensee who has entered into and is abiding by a payment agreement, or who has requested relief as an innocent spouse which is pending or has been granted, shall be deemed to be in compliance with the state income tax laws for purposes of this section.
E. If the Tax Commission notifies a licensee who is not in compliance with the income tax laws of this state as required in this section and such licensee does not respond to such notification or fails to come into compliance with the income tax laws of this state after an assessment has been made final or after the Tax Commission determines that every reasonable effort has been made to assist the licensee to come into compliance with the income tax laws of this state, the Tax Commission shall proceed with the garnishment pursuant to paragraph 1 of subsection C of this section.
F. If the Oklahoma Bar Association receives notice that a licensed attorney is not in compliance with the income tax laws of this state as provided in this section, the Bar Association shall begin proceedings by which the attorney may be suspended pursuant to Rule Governing Disciplinary Proceedings. If suspended, the attorney may be reinstated pursuant to reinstatement procedures as provided in the Rules Governing Disciplinary Proceedings.
G. The Tax Commission shall promulgate rules for the implementation of the provisions of this section.
H. As used in this section:
1. “State license” means a license, certificate, registration, permit, approval or other similar document issued by a licensing entity granting to an individual or business a right or privilege to engage in a profession, occupation or business in this state. “State license” does not include an inactive license issued by a licensing entity which does not grant an individual the right to engage in a profession, occupation or business in this state; and
2. “Licensing entity” means a bureau, department, division, board, agency, commission or other entity of this state or of a municipality in this state that issues a state license.

Credits

Laws 2000, c. 314, § 6, eff. July 1, 2000; Laws 2001, c. 295, § 1, emerg. eff. May 31, 2001; Laws 2009, c. 246, § 1, eff. Nov. 1, 2009; Laws 2023, c. 340, § 2, eff. Nov. 1, 2023.
68 Okl. St. Ann. § 238.1, OK ST T. 68 § 238.1
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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