{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1354.24","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1354.24","heading":"Amnesty for uncollected or unpaid sales or use taxes","body":"A. If the Oklahoma Tax Commission enters into the Streamlined\n\nSales and Use Tax Agreement under Section 1354.18 of Title 68 of the\n\nOklahoma Statutes and subject to the limitations in this section:\n\n1. Amnesty shall be granted for uncollected or unpaid sales or\n\nuse taxes to a seller who registers to pay or to collect and remit\n\napplicable sales or use taxes on sales made to purchasers in this\n\nstate in accordance with the terms of the Streamlined Sales and Use\n\nTax Agreement, provided that the seller was not registered in this\n\nstate in the twelve-month period preceding the effective date of\n\nthis state's participation in the Agreement; and\n\n2. The amnesty will preclude assessment for uncollected or\n\nunpaid sales or use tax together with penalty or interest for sales\n\nmade during the period the seller was not registered in this state,\n\nprovided registration occurs within twelve (12) months of the\n\neffective date of this state’s participation in the Agreement.\n\nB. The amnesty is not available to a seller with respect to any\n\nmatter or matters for which the seller received notice of the\n\ncommencement of an audit and which audit is not yet finally resolved\n\nincluding any related administrative and judicial processes.\n\nC. The amnesty is not available for sales or use taxes already\n\npaid or remitted to the state or to taxes collected by the seller.\n\nD. The amnesty is fully effective, absent the seller’s fraud or\n\nintentional misrepresentation of a material fact, as long as the\n\nseller continues registration and continues payment or collection\n\nand remittance of applicable sales or use taxes for a period of at\n\nleast thirty-six (36) months. The statute of limitations applicable\n\nto asserting a tax liability during this thirty-six-month period\n\nshall be tolled.\n\nE. The amnesty is applicable only to sales or use taxes due\n\nfrom a seller in its capacity as a seller and not to sales or use\n\ntaxes due from a seller in its capacity as a buyer.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"4df12f4f60bab6b55676165004f0ee7f3bb1a79b5195be09b97e86835c834bf9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1354.23","next":"us-ok/okla.-stat.-tit.-68-68-1354.25"},"notice":"GroundRules: Original legal text. Not legal advice."}