§ 120. Short title--Out-of-State Tax Collections Enforcement Act of 2017--Enforcement Division
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 120
§ 120. Short title--Out-of-State Tax Collections Enforcement Act of 2017--Enforcement Division
B. For the purpose of collecting taxes owed to this state, the Oklahoma Tax Commission may establish and maintain a division to be known as the “Out-of-State Tax Collections Enforcement Division”. Pursuant to Section 262 of Title 68 of the Oklahoma Statutes, the Tax Commission may contract with out-of-state private auditors or audit firms and may require any person performing an audit to be first approved by the Tax Commission.
E. The Tax Commission shall annually submit a report to the Governor, President Pro Tempore of the Senate and Speaker of the House of Representatives listing the number of individuals, firms and corporations audited, the types of taxes audited, the amount of taxes assessed and the amount of taxes collected as the result of such audits.
Credits
Laws 2017, c. 219, § 1, eff. Nov. 1, 2017.
68 Okl. St. Ann. § 120, OK ST T. 68 § 120
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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