Okla. Stat. tit. 68, § 68-1407.2: Retailer Compliance Initiative

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.