Okla. Stat. tit. 68, § 68-1368.3

A. As used in this section, "noncompliant taxpayer" means any

taxpayer operating under a sales tax permit who, within any

consecutive twenty-four-month period, has failed to file two reports

or remit tax due for any two (2) months, as required under the

provisions of any tax law. Provided, a taxpayer shall not be deemed

noncompliant for nonpayment of income taxes.

B. In addition to all other remedies provided by law for the

collection of unpaid taxes, the Oklahoma Tax Commission may close

the business of a noncompliant taxpayer, subject to the

administrative and judicial appeal procedures provided in this

section, if the noncompliant taxpayer, within any consecutive

twenty-four-month period, fails to file three reports or remit tax

due for any three (3) months, as required under the provisions of

any tax law.

C. 1. The Tax Commission shall give notice to a noncompliant

taxpayer that the third delinquency in reporting or remitting tax in

any consecutive twenty-four-month period will result in the closure

of the business. The notice must be in writing and delivered to the

noncompliant taxpayer by the United States Postal Service or by hand

delivery.

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2. If the noncompliant taxpayer has a third delinquency in

reporting or remitting tax in any consecutive twenty-four-month

period after the issuance of the notice provided in paragraph 1 of

this subsection, the Tax Commission shall notify the noncompliant

taxpayer by certified mail or by hand delivery that the business

will be closed within five (5) business days from the date of the

delivery or attempted delivery of the notice unless the noncompliant

taxpayer makes arrangements with the Tax Commission to satisfy the

tax delinquency. When the fifth day falls on a Saturday, Sunday, or

legal holiday, the performance of the act is considered timely if it

is performed on the next succeeding business day that is not a

Saturday, Sunday, or legal holiday.

D. A noncompliant taxpayer may avoid closure of the business

by:

1. Filing all delinquent reports and remitting the delinquent

tax including any interest and penalty; or

2. Entering into a payment agreement approved by the Tax

Commission to satisfy the tax delinquency.

E. The decision to close the business of a noncompliant

taxpayer will be final and absolute if the noncompliant taxpayer

fails to request an administrative hearing as provided in subsection

F of this section.

F. 1. A noncompliant taxpayer may request an administrative

hearing concerning the decision of the Tax Commission to close the

business of a noncompliant taxpayer by filing with the Tax

Commission a written protest, signed by the noncompliant taxpayer or

the authorized agent of the noncompliant taxpayer, stating the

reasons for opposing the closure of the business and requesting an

administrative hearing. The protest shall be timely if filed within

five (5) business days after the delivery or attempted delivery of

the notice required by paragraph 2 of subsection C of this section.

2. A noncompliant taxpayer may request that an administrative

hearing be held in person, by telephone, upon written documents

furnished by the noncompliant taxpayer, or upon written documents

and any evidence produced by the noncompliant taxpayer at an

administrative hearing. The Tax Commission shall have the

discretion to determine whether an administrative hearing at which

testimony is to be presented will be conducted in person or by

telephone. A noncompliant taxpayer who requests an administrative

hearing based upon written documents is not entitled to any other

administrative hearing prior to the date a decision is rendered by

the hearing officer.

3. The administrative hearing will be conducted by a hearing

officer appointed by the Tax Commission. The hearing officer will

set the time and place for a hearing and will give the noncompliant
liant taxpayer who requests an administrative

hearing based upon written documents is not entitled to any other

administrative hearing prior to the date a decision is rendered by

the hearing officer.

3. The administrative hearing will be conducted by a hearing

officer appointed by the Tax Commission. The hearing officer will

set the time and place for a hearing and will give the noncompliant

taxpayer notice of the hearing. The noncompliant taxpayer may be

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represented by an authorized representative and may present evidence

in support of the position of the noncompliant taxpayer.

4. The administrative hearing will be held within fourteen (14)

calendar days of receipt by the Tax Commission of the request for

hearing, as required in paragraph 1 of this subsection. The Tax

Commission shall give the noncompliant taxpayer at least five (5)

days' notice of the hearing.

G. The defense or defenses to the closure of a business under

this section include written proof that the noncompliant taxpayer:

1. Filed all delinquent returns and paid the delinquent tax due

including interest and penalty; or

2. Has entered into a written payment agreement, approved by

the Tax Commission prior to the hearing, to satisfy the tax

delinquency.

H. 1. The decision of the hearing officer must be rendered in

writing with copies delivered to the noncompliant taxpayer by the

United States Postal Service or by hand delivery.

2. If the decision of the hearing officer is to affirm the

closure of the business, the decision shall be submitted in writing

and delivered by the United States Postal Service or by hand to the

noncompliant taxpayer.

3. The noncompliant taxpayer may seek judicial relief from the

decision of a hearing officer as provided in Section 225 of Title 68

of the Oklahoma Statutes for relief from a final order of the Tax

Commission.

I. The procedures established by this section are the sole

methods for seeking relief from a written decision to close the

business of a noncompliant taxpayer.

J. After being given notice of an order of closure of a

business pursuant to this section, it shall be unlawful for any

person to continue to operate the business. If a person continues

or threatens to continue the unlawful operation of the business

after having received proper notice of the closure, upon complaint

of the Tax Commission, the person shall be enjoined from further

operating or conducting the unlawful business. In all cases where

injunction proceedings are brought under this subsection, the Tax

Commission shall not be required to furnish bond. Where notice of

closure has been given in accordance with the provisions of this

section, no further notice shall be required before the issuance of

a temporary restraining order.

K. If a noncompliant taxpayer fails to timely seek

administrative or judicial review of a business closure decision

pursuant to this section, or if the business closure decision is

affirmed after administrative or judicial review, the Tax Commission

shall affix a written notice to all entrances of the business that:

1. Identifies the business as being subject to a business

closure order; and

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2. States that the business is prohibited from further

operation.