{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1407.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1407.4","heading":"Consumer Compliance Initiative","body":"A. For the purpose of encouraging the voluntary disclosure and\n\npayment of use taxes owed to this state, the Oklahoma Tax Commission\n\nis hereby authorized and directed to establish a Consumer Compliance\n\nInitiative for consumers liable for payment of use taxes, as\n\nprovided in this section. A taxpayer shall be entitled to a waiver\n\nof penalty, interest and other collection fees due if the taxpayer\n\nvoluntarily files delinquent tax returns and pays the taxes due\n\nduring the initiative.\n\nB. No assessment of use tax levied under the provisions of\n\nSection 1401 et seq. of Title 68 of the Oklahoma Statutes shall be\n\nmade for more than one (1) year prior to the date the consumer\n\nregisters to pay applicable use taxes under this initiative.\n\nC. The relief provided herein shall not be available to a\n\nconsumer with respect to any matter or matters for which the\n\nconsumer received notice of the commencement of an audit and which\n\naudit is not yet finally resolved including any related\n\nadministrative and judicial processes and is not available for use\n\ntaxes already paid or remitted to the state.\n\nD. The Tax Commission shall promulgate rules detailing the\n\nterms and other conditions of this program.\n\nE. The Tax Commission shall develop and distribute a fact sheet\n\nexplaining responsibilities regarding the reporting and payment of\n\nuse taxes and how business entities can examine their records to\n\nestablish the use tax due on purchases from out-of-state sellers.\n\nThe Tax Commission shall make the fact sheet available on the\n\nOklahoma Tax Commission’s website, mail to targeted industries,\n\nexisting licensees, and all Tax Commission license applicants.\n\nF. The Tax Commission is authorized to expend necessary\n\navailable funds, including contracting with third parties, to\n\npublicly advertise the Consumer Compliance Initiative and shall be\n\nexempt from the provisions of Section 85.7 of Title 74 of the\n\nOklahoma Statutes for the purpose of implementing this section.\n\nG. To assist consumers in remitting use taxes due, the Tax\n\nCommission shall develop and maintain an option for consumers to\n\nremit use taxes through an Internet-based portal.","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":"3cd3da5771b3b0f2330b53dba60e149377cef6661ac9d030b9e5734ab1d17c46","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1407.3","next":"us-ok/okla.-stat.-tit.-68-68-1407.5"},"notice":"GroundRules: Original legal text. Not legal advice."}