Okla. Stat. tit. 68, § 68-1354.24
This is the official text of Okla. Stat. tit. 68, § 68-1354.24, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Amnesty for uncollected or unpaid sales or use taxes
Official statutory text
A. If the Oklahoma Tax Commission enters into the Streamlined
Sales and Use Tax Agreement under Section 1354.18 of Title 68 of the
Oklahoma Statutes and subject to the limitations in this section:
1. Amnesty shall be granted for uncollected or unpaid sales or
use taxes to a seller who registers to pay or to collect and remit
applicable sales or use taxes on sales made to purchasers in this
state in accordance with the terms of the Streamlined Sales and Use
Tax Agreement, provided that the seller was not registered in this
state in the twelve-month period preceding the effective date of
this state's participation in the Agreement; and
2. The amnesty will preclude assessment for uncollected or
unpaid sales or use tax together with penalty or interest for sales
made during the period the seller was not registered in this state,
provided registration occurs within twelve (12) months of the
effective date of this state’s participation in the Agreement.
B. The amnesty is not available to a seller with respect to any
matter or matters for which the seller received notice of the
commencement of an audit and which audit is not yet finally resolved
including any related administrative and judicial processes.
C. The amnesty is not available for sales or use taxes already
paid or remitted to the state or to taxes collected by the seller.
D. The amnesty is fully effective, absent the seller’s fraud or
intentional misrepresentation of a material fact, as long as the
seller continues registration and continues payment or collection
and remittance of applicable sales or use taxes for a period of at
Oklahoma Statutes - Title 68. Revenue and Taxation Page 458
least thirty-six (36) months. The statute of limitations applicable
to asserting a tax liability during this thirty-six-month period
shall be tolled.
E. The amnesty is applicable only to sales or use taxes due
from a seller in its capacity as a seller and not to sales or use
taxes due from a seller in its capacity as a buyer.
Sales and Use Tax Agreement under Section 1354.18 of Title 68 of the
Oklahoma Statutes and subject to the limitations in this section:
1. Amnesty shall be granted for uncollected or unpaid sales or
use taxes to a seller who registers to pay or to collect and remit
applicable sales or use taxes on sales made to purchasers in this
state in accordance with the terms of the Streamlined Sales and Use
Tax Agreement, provided that the seller was not registered in this
state in the twelve-month period preceding the effective date of
this state's participation in the Agreement; and
2. The amnesty will preclude assessment for uncollected or
unpaid sales or use tax together with penalty or interest for sales
made during the period the seller was not registered in this state,
provided registration occurs within twelve (12) months of the
effective date of this state’s participation in the Agreement.
B. The amnesty is not available to a seller with respect to any
matter or matters for which the seller received notice of the
commencement of an audit and which audit is not yet finally resolved
including any related administrative and judicial processes.
C. The amnesty is not available for sales or use taxes already
paid or remitted to the state or to taxes collected by the seller.
D. The amnesty is fully effective, absent the seller’s fraud or
intentional misrepresentation of a material fact, as long as the
seller continues registration and continues payment or collection
and remittance of applicable sales or use taxes for a period of at
Oklahoma Statutes - Title 68. Revenue and Taxation Page 458
least thirty-six (36) months. The statute of limitations applicable
to asserting a tax liability during this thirty-six-month period
shall be tolled.
E. The amnesty is applicable only to sales or use taxes due
from a seller in its capacity as a seller and not to sales or use
taxes due from a seller in its capacity as a buyer.
Status: in_force · Read it on the official government site
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