Okla. Stat. tit. 68, § 68-216.2: Tax amnesty program

For the purpose of encouraging the voluntary disclosure and

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

hereby authorized and directed to establish a tax amnesty program

during which penalties and one-half interest due on delinquent taxes

assessed by the Tax Commission and imposed pursuant to the

provisions of Title 68 of the Oklahoma Statutes and the Oklahoma

Alcoholic Beverage Control Act shall be waived, except as provided

herein. The amnesty program shall not include any penalties or

interest that may have been assessed pursuant to the Ad Valorem Tax

Code or the Motor Vehicle Excise Tax Code or penalties or interest

assessed by an agency other than the Tax Commission. A taxpayer

shall be entitled to a waiver of penalty and one-half interest due

on taxes which are delinquent prior to August 15, 2002, if the

taxpayer voluntarily files delinquent tax returns and pays the taxes

and remaining interest due during the amnesty period. The amnesty

period shall extend from August 15, 2002, through November 15, 2002.

The waiver of penalties and one-half interest shall apply to:

1. The under-reporting of tax liabilities;

2. The nonpayment of taxes; and

3. The nonreporting of tax liabilities.

The Tax Commission shall promulgate rules detailing the terms

and other conditions of this program.

The Tax Commission is authorized to expend necessary available

funds to publicly advertise this program and shall be exempt from

the provisions of Section 85.7 of Title 74 for the purpose of

implementing this section.