Okla. Stat. tit. 68, § 68-1354.24: Amnesty for uncollected or unpaid sales or use taxes

A. If the Oklahoma Tax Commission enters into the Streamlined

Sales and Use Tax Agreement under Section 1354.18 of Title 68 of the

Oklahoma Statutes and subject to the limitations in this section:

1. Amnesty shall be granted for uncollected or unpaid sales or

use taxes to a seller who registers to pay or to collect and remit

applicable sales or use taxes on sales made to purchasers in this

state in accordance with the terms of the Streamlined Sales and Use

Tax Agreement, provided that the seller was not registered in this

state in the twelve-month period preceding the effective date of

this state's participation in the Agreement; and

2. The amnesty will preclude assessment for uncollected or

unpaid sales or use tax together with penalty or interest for sales

made during the period the seller was not registered in this state,

provided registration occurs within twelve (12) months of the

effective date of this state’s participation in the Agreement.

B. The amnesty is not available to a seller with respect to any

matter or matters for which the seller received notice of the

commencement of an audit and which audit is not yet finally resolved

including any related administrative and judicial processes.

C. The amnesty is not available for sales or use taxes already

paid or remitted to the state or to taxes collected by the seller.

D. The amnesty is fully effective, absent the seller’s fraud or

intentional misrepresentation of a material fact, as long as the

seller continues registration and continues payment or collection

and remittance of applicable sales or 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.

E. The amnesty is applicable only to sales or use taxes due

from a seller in its capacity as a seller and not to sales or use

taxes due from a seller in its capacity as a buyer.