Okla. Stat. tit. 68, § 68-216.5
This is the official text of Okla. Stat. tit. 68, § 68-216.5, 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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Statutory voluntary compliance initiative –
Official statutory text
Participation for previous participants limited.
No taxpayer shall be allowed to participate in a statutory
voluntary compliance initiative, enacted after the effective date of
this act, entitling taxpayers to a waiver of penalty, interest
and/or other collection fees due on unpaid taxes if the taxpayer has
previously participated in a similar initiative; provided:
1. Such limitation shall not preclude a taxpayer from seeking
relief under the provisions of Section 219.1 or 220 of Title 68 of
the Oklahoma Statutes; and
2. The Oklahoma Tax Commission, whenever in its judgment good
cause exists and pursuant to written request, may authorize a waiver
from the limitation provided in this section.
No taxpayer shall be allowed to participate in a statutory
voluntary compliance initiative, enacted after the effective date of
this act, entitling taxpayers to a waiver of penalty, interest
and/or other collection fees due on unpaid taxes if the taxpayer has
previously participated in a similar initiative; provided:
1. Such limitation shall not preclude a taxpayer from seeking
relief under the provisions of Section 219.1 or 220 of Title 68 of
the Oklahoma Statutes; and
2. The Oklahoma Tax Commission, whenever in its judgment good
cause exists and pursuant to written request, may authorize a waiver
from the limitation provided in this section.
Status: in_force · Read it on the official government site
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