Okla. Stat. tit. 68, § 68-1407.4

A. For the purpose of encouraging the voluntary disclosure and

payment of use taxes owed to this state, the Oklahoma Tax Commission

is hereby authorized and directed to establish a Consumer Compliance

Initiative for consumers liable for payment of use taxes, as

provided in this section. A taxpayer shall be entitled to a waiver

of penalty, interest and other collection fees due if the taxpayer

voluntarily files delinquent tax returns and pays the taxes due

during the initiative.

B. No assessment of use tax levied under the provisions of

Section 1401 et seq. of Title 68 of the Oklahoma Statutes shall be

made for more than one (1) year prior to the date the consumer

registers to pay applicable use taxes under this initiative.

C. The relief provided herein shall not be available to a

consumer with respect to any matter or matters for which the

consumer 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.

D. The Tax Commission shall promulgate rules detailing the

terms and other conditions of this program.

E. The Tax Commission shall develop and distribute a fact sheet

explaining responsibilities regarding the reporting and payment of

use taxes and how business entities can examine their records to

establish the use tax due on purchases from out-of-state sellers.

The Tax Commission shall make the fact sheet available on the

Oklahoma Tax Commission’s website, mail to targeted industries,

existing licensees, and all Tax Commission license applicants.

F. The Tax Commission is authorized to expend necessary

available funds, including contracting with third parties, to

publicly advertise the Consumer 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.

G. To assist consumers in remitting use taxes due, the Tax

Commission shall develop and maintain an option for consumers to

remit use taxes through an Internet-based portal.