Okla. Stat. tit. 68, § 68-216.5: Statutory voluntary compliance initiative –

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.