Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 825 By: Jett
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6 AS INTRODUCED
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7 An Act relating to the Oklahoma Tax Commission;
7 requiring the Commission to operate in a manner that
8 focuses on assisting taxpayers with compliance with
8 tax law; requiring the reduction of fees, fines,
9 penalties, and interest levied or charged by the
9 Commission; requiring the return of fees, fines,
10 penalties, and interest charged or levied when
10 certain determination is made in error; providing for
11 the payment of interest; prescribing amount;
11 providing for codification; and providing an
12 effective date.
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15 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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16 SECTION 1. NEW LAW A new section of law to be codified
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17 in the Oklahoma Statutes as Section 292 of Title 68, unless there is
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18 created a duplication in numbering, reads as follows:
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19 A. Upon the effective date of this act, the Oklahoma Tax
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20 Commission shall operate in a manner that focuses on assisting the
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21 taxpayers of this state with compliance with the tax laws of this
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22 state, rather than a focus on increasing fees, fines, and penalties.
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23 B. Upon the effective date of this act, any fees, fines,
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24 penalties, and interest charged or levied by the Tax Commission
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Req. No. 1554 Page 1
1 against a taxpayer for noncompliance with tax laws and rules of this
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2 state shall be reduced by twenty percent (20%).
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3 C. If the Tax Commission incorrectly charges or levies any
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4 fees, fines, penalties, and interest either by the wrong amount or
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5 by incorrectly determining a taxpayer is noncompliant, the amount
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6 shall be returned to the taxpayer plus double any amount of interest
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7 that the Commission would have charged the taxpayer for
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8 noncompliance with any provision under which the taxpayer was
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9 charged.
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10 SECTION 2. This act shall become effective January 1, 2026.
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12 60-1-1554 QD 1/19/2025 5:44:10 AM
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Req. No. 1554 Page 2Every fact on this page links to its source, starting with the official bill record.