Okla. Stat. tit. 62, § 62-46

website.

A. This act shall be known and may be cited as the "Taxpayer

Transparency Act".

B. As used in the Taxpayer Transparency Act:

1. "Single website" means a website that allows the public to

access information identified in subsection C of this section

without any fee or charge to the public for such access;

2. "Expenditure of funds" means the disbursement of all state

and federal funds regardless of amount of expenditure, whether

appropriated or nonappropriated, excluding:

a. the transfer of funds between two state agencies,

b. payments of state or federal assistance to an

individual,

c. child support payments, and

d. refunds issued by the Oklahoma Tax Commission

resulting from the overpayment of tax;

3. "Incentive payments" means payments made under the Oklahoma

Quality Jobs Program Act, Saving Quality Jobs Act, Oklahoma Quality

Jobs Incentive Leverage Act, Small Employer Quality Jobs Incentive

Act, Oklahoma Specialized Quality Investment Act and Oklahoma

Quality Investment Act;

4. "Tax credit" means a credit pursuant to the Oklahoma Income

Tax Act against tax liability which is taken by a taxpayer,

excluding credits authorized under paragraphs 1 and 2 of subsection

B of Section 2357 and Sections 2357.29, 2357.29A and 2357.43 of

Title 68 of the Oklahoma Statutes; and

5. "Stimulus funds expenditure" means the disbursement by state

agencies of federal funds received pursuant to the federal American

Recovery and Reinvestment Act of 2009.

C. The Office of Management and Enterprise Services shall

develop and operate a single website accessible by the public. The

website shall include aggregate information on state and federal

revenue, expenditures and incentive payments and information on

state tax preferences as contained in the tax expenditure report

published by the Oklahoma Tax Commission pursuant to subsection E of

Section 205 of Title 68 of the Oklahoma Statutes. The website shall

include search capabilities.

D. Effective January 1, 2011, the Office of Management and

Enterprise Services shall update the website with "Open Books 2.0,"

an expanded online database through which each individual

expenditure shall be listed individually separate of aggregated

amount. The information shall be searchable by term including name

of recipient, entity making expenditure and date of expenditure.

The website shall allow members of the public to export sets of data

produced by search query in a standardized exportable form. No

later than eighteen (18) months after "Open Books 2.0" is online,

Oklahoma Statutes - Title 62. Public Finance Page 173

the Office of Management and Enterprise Services shall create an

online archive for each fiscal year, beginning with Fiscal Year

2011, which shall be accessible and searchable to online users.

E. Such website shall also include, but not be limited to:

1. For the expenditure of funds or incentive payments:

a. the name and principal location of the entity and/or

recipients of the funds, excluding release of

information relating to an individual's place of

residence, release of information prohibited by

subsection D of Section 24A.7 of Title 51 of the

Oklahoma Statutes or by federal law relating to

privacy rights,

b. the amount of funds expended,

c. the type of transaction,

d. the funding or expending agency, and

e. a descriptive purpose of the funding action or

expenditure;

2. For stimulus fund expenditures:

a. a link to the name and principal location of the

entity and/or recipients of the funds regardless of

amount,

b. the amount of stimulus funds expended,

c. the funding or expending agency, and

d. a descriptive purpose of the funding action or

expenditure; and

3. For each state tax credit, information, including but not

limited to:

a. the name of each taxpayer to which a credit has been

granted,

b. the amount of such credit, and

c. the specific provision under which a credit has been

granted.
nt,

b. the amount of stimulus funds expended,

c. the funding or expending agency, and

d. a descriptive purpose of the funding action or

expenditure; and

3. For each state tax credit, information, including but not

limited to:

a. the name of each taxpayer to which a credit has been

granted,

b. the amount of such credit, and

c. the specific provision under which a credit has been

granted.

F. The single website provided for in subsection C of this

section shall include data on state revenue, expenditures and

incentive payments for the fiscal year 2007 and each fiscal year

thereafter, on state tax credits for tax year 2007 and each tax year

thereafter, and on stimulus fund expenditures for the fiscal year

2009 and each fiscal year thereafter. For the fiscal year 2017 and

each fiscal year thereafter, the website shall include data which

track the expenditure of federal funds by program. Such data shall

be available on the single website no later than one hundred twenty

(120) days after the last day of the preceding fiscal year;

provided, data on stimulus fund expenditures for the fiscal year

2009 shall be available on the single website within one hundred

twenty (120) days after June 10, 2010.

G. No later than January 1, 2012, the single website provided

for in subsection C of this section shall include a section specific

Oklahoma Statutes - Title 62. Public Finance Page 174

to data on road funding in this state. This section of the website

shall include but not be limited to historical as well as current

revenue collections and apportionment data on the following:

1. Diesel fuel and gasoline excise tax collected pursuant to

Sections 500.4 and 603 of Title 68 of the Oklahoma Statutes;

2. Gross production tax collected pursuant to Section 1001 of

Title 68 of the Oklahoma Statutes;

3. Motor vehicle collections collected pursuant to Sections 6-

101, 6-114, 14-116 and 1105 et seq. of Title 47 of the Oklahoma

Statutes; and

4. Motor vehicle excise tax collected pursuant to Sections

2103, 2104.3 and 2110 of Title 68 of the Oklahoma Statutes.

H. No later than January 1, 2012, the Office of Management and

Enterprise Services shall include as part of the single website all

spending data subject to publication by the "School District

Transparency Act" in Title 70 of the Oklahoma Statutes.

I. No later than January 1, 2015, the Office of Management and

Enterprise Services shall include as part of the single website an

interactive Oklahoma Taxpayer Receipt function. Such function shall

allow the taxpayer to enter an amount or estimated amount of income

and sales tax paid during the most recent year in order to obtain an

itemized estimate of the percentage and dollar amount of the income

and sales tax paid by the taxpayer which is allocated to various

general categories of state expenditures.

J. The Oklahoma Tax Commission, the Office of the State

Treasurer, all institutions of The Oklahoma State System of Higher

Education and any other state agency shall provide to the Office of

Management and Enterprise Services such information as is necessary

to accomplish the purposes of the Taxpayer Transparency Act.

K. So that the Tax Commission may fulfill its obligations as

required by this section, all recipients of tax credits, as that

term is defined herein, shall file their reports or returns claiming

the tax credits in an electronic format, as may be required by the

Tax Commission. The Tax Commission may disallow any claim of a

person for a tax credit due to its failure to file a report or

return as required under the authority of this subsection.

L. Nothing in the Taxpayer Transparency Act shall require the

disclosure of information which is required to be kept confidential

by state or federal law.

M. The disclosure of information required by this section shall

create no liability whatsoever, civil or criminal, to the State of
tax credit due to its failure to file a report or

return as required under the authority of this subsection.

L. Nothing in the Taxpayer Transparency Act shall require the

disclosure of information which is required to be kept confidential

by state or federal law.

M. The disclosure of information required by this section shall

create no liability whatsoever, civil or criminal, to the State of

Oklahoma or any member of the Office of Management and Enterprise

Services or any employee thereof for disclosure of the information

or for any error or omission in the disclosure.

N. The State Auditor and Inspector shall maintain a website

providing public access to the documentation of stimulus funding

pursuant to the requirements of this section. The website shall

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provide a list of all stimulus fund expenditures regardless of

amount. The entire list of stimulus fund expenditures and each of

the related content requirements as detailed in subsection D of this

section shall be available for export in standardized formats

including but not limited to eXtensible Markup Language (XML) and

Comma Separated Value (CSV) formats. The list of expenditures shall

include searchable functionality including but not limited to the

ability to search the expenditures by the name of the entity

receiving funding, name of entity processing funding and name of

entity benefiting from funding.

O. Information about tax credits subject to disclosure pursuant

to this section shall include the identity of all taxpayers or

organizations having any part in the chain of custody or claim to

the credit or credits at any time during the credit's existence.