Okla. Stat. tit. 68, § 68-1407.2
This is the official text of Okla. Stat. tit. 68, § 68-1407.2, 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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Retailer Compliance Initiative
Official statutory text
A. For the purpose of registration, collection, and remittance
of sales and use taxes owed to this state pursuant to the Oklahoma
Retail Protection Act of 2016, the Oklahoma Tax Commission is hereby
authorized and directed to establish an initiative for out-of-state
retailers, as provided in this section.
B. 1. The Tax Commission shall not seek payment of uncollected
use taxes from an out-of-state retailer who registers to collect and
remit applicable sales and use taxes on sales made to purchasers in
this state prior to registration under the initiative, provided that
the retailer was not registered in this state in the twelve-month
period preceding the effective date of this section.
2. The provisions of this subsection will preclude assessment
for uncollected sales and use taxes together with penalty or
interest for sales made during the period the retailer was not
registered in this state, provided registration occurs prior to May
1, 2017.
3. The relief provided herein shall not be available to a
retailer with respect to any matter or matters for which the
retailer received notice of the commencement of an audit and which
audit is not yet finally resolved including any related
administrative and judicial processes and is not available for use
taxes already paid or remitted to the state or taxes collected, but
not remitted, by the retailer.
4. The relief provided herein is fully effective, absent the
retailer's fraud or intentional misrepresentation of a material
fact, as long as the retailer continues registration and continues
collection and remittance of applicable use taxes for a period of at
least thirty-six (36) months. The statute of limitations applicable
to asserting a tax liability during this thirty-six-month period
shall be tolled.
5. The relief provided herein is applicable only to sales and
use taxes due from a retailer in its capacity as a retailer and not
to sales and use taxes due from a retailer in its capacity as a
buyer.
C. The Tax Commission shall promulgate rules detailing the
terms and other conditions of this program.
of sales and use taxes owed to this state pursuant to the Oklahoma
Retail Protection Act of 2016, the Oklahoma Tax Commission is hereby
authorized and directed to establish an initiative for out-of-state
retailers, as provided in this section.
B. 1. The Tax Commission shall not seek payment of uncollected
use taxes from an out-of-state retailer who registers to collect and
remit applicable sales and use taxes on sales made to purchasers in
this state prior to registration under the initiative, provided that
the retailer was not registered in this state in the twelve-month
period preceding the effective date of this section.
2. The provisions of this subsection will preclude assessment
for uncollected sales and use taxes together with penalty or
interest for sales made during the period the retailer was not
registered in this state, provided registration occurs prior to May
1, 2017.
3. The relief provided herein shall not be available to a
retailer with respect to any matter or matters for which the
retailer received notice of the commencement of an audit and which
audit is not yet finally resolved including any related
administrative and judicial processes and is not available for use
taxes already paid or remitted to the state or taxes collected, but
not remitted, by the retailer.
4. The relief provided herein is fully effective, absent the
retailer's fraud or intentional misrepresentation of a material
fact, as long as the retailer continues registration and continues
collection and remittance of applicable use taxes for a period of at
least thirty-six (36) months. The statute of limitations applicable
to asserting a tax liability during this thirty-six-month period
shall be tolled.
5. The relief provided herein is applicable only to sales and
use taxes due from a retailer in its capacity as a retailer and not
to sales and use taxes due from a retailer in its capacity as a
buyer.
C. The Tax Commission shall promulgate rules detailing the
terms and other conditions of this program.
Status: in_force · Read it on the official government site
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