§ 68-216.3. Voluntary Compliance Initiative.  


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  • A.  For the purpose of encouraging the voluntary disclosure and payment of taxes owed to this state, the Oklahoma Tax Commission is hereby authorized and directed to establish a Voluntary Compliance Initiative for eligible taxes, as provided in this section.  A taxpayer shall be entitled to a waiver of penalty, interest and other collection fees due on eligible taxes if the taxpayer voluntarily files delinquent tax returns and pays the taxes due during the compliance initiative.  The time in which a voluntary payment of tax liability may be made or the taxpayer may enter into a payment program acceptable to the Tax Commission for the payment of the unpaid taxes in full in the manner and time established in a written payment program agreement between the Tax Commission and the taxpayer under the Voluntary Compliance Initiative is limited to the period beginning on September 15, 2008, and ending on November 14, 2008.

    B.  Upon payment of the eligible taxes under the Voluntary Compliance Initiative established, the Tax Commission shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable and release any liens imposed.

    C.  As used in this section, “eligible taxes” shall include the following taxes that were due and payable for any tax period or periods ending before January 1, 2008:

    1.  Mixed Beverage tax levied pursuant to Section 576 of Title 37 of the Oklahoma Statutes,

    2.  Gasoline and diesel tax levied pursuant to Section 500.4 of Title 68 of the Oklahoma Statutes;

    3.  Gross Production and petroleum excise tax levied pursuant to Sections 1001, 1101 and 1102 of Title 68 of the Oklahoma Statutes;

    4.  Franchise tax levied pursuant to Sections 1203 or 1204 of Title 68 of the Oklahoma Statutes;

    5.  Sales tax levied pursuant to Sections 1354 of Title 68 of the Oklahoma Statutes;

    6.  Use tax levied pursuant to Section 1402 of Title 68 of the Oklahoma Statutes;

    7.  Income tax levied pursuant to Section 2355 of Title 68 of the Oklahoma Statutes;

    8.  Withholding tax levied pursuant to 2385.2 of Title 68 of the Oklahoma Statutes; and

    9.  Privilege tax levied pursuant to Section 2370 of Title 68 of the Oklahoma Statutes.

    D.  If any eligible tax, or any part thereof, is not paid before the end of the Voluntary Compliance Initiative established under this section or in conformity with a written payment agreement entered into during the Voluntary Compliance Initiative between the Tax Commission and the taxpayer for payment of the unpaid eligible taxes, a penalty equal to the amount of delinquent penalty imposed by the applicable section for nonpayment of the tax shall be added thereto, collected and paid; provided, the Tax Commission shall not collect the penalty assessed in this section if the individual or entity from which the tax liability is due was not eligible to participate in the compliance initiative or the taxpayer has timely filed a protest of an assessment pursuant to Section 221 of Title 68 of the Oklahoma Statutes or is otherwise a contested matter before a court of competent jurisdiction.

    E.  The Tax Commission shall promulgate rules detailing the terms and other conditions of this program.

    F.  The Tax Commission is authorized to expend necessary available funds, including contracting with third parties, to publicly advertise, assist in the collection of eligible taxes, and administer the Voluntary Compliance Initiative 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.

Added by Laws 2008, c. 395, § 1, emerg. eff. June 3, 2008.