{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-216.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-216.2","heading":"Tax amnesty program","body":"For the purpose of encouraging the voluntary disclosure and\n\npayment of taxes owed to this state, the Oklahoma Tax Commission is\n\nhereby authorized and directed to establish a tax amnesty program\n\nduring which penalties and one-half interest due on delinquent taxes\n\nassessed by the Tax Commission and imposed pursuant to the\n\nprovisions of Title 68 of the Oklahoma Statutes and the Oklahoma\n\nAlcoholic Beverage Control Act shall be waived, except as provided\n\nherein. The amnesty program shall not include any penalties or\n\ninterest that may have been assessed pursuant to the Ad Valorem Tax\n\nCode or the Motor Vehicle Excise Tax Code or penalties or interest\n\nassessed by an agency other than the Tax Commission. A taxpayer\n\nshall be entitled to a waiver of penalty and one-half interest due\n\non taxes which are delinquent prior to August 15, 2002, if the\n\ntaxpayer voluntarily files delinquent tax returns and pays the taxes\n\nand remaining interest due during the amnesty period. The amnesty\n\nperiod shall extend from August 15, 2002, through November 15, 2002.\n\nThe waiver of penalties and one-half interest shall apply to:\n\n1. The under-reporting of tax liabilities;\n\n2. The nonpayment of taxes; and\n\n3. The nonreporting of tax liabilities.\n\nThe Tax Commission shall promulgate rules detailing the terms\n\nand other conditions of this program.\n\nThe Tax Commission is authorized to expend necessary available\n\nfunds to publicly advertise this program and shall be exempt from\n\nthe provisions of Section 85.7 of Title 74 for the purpose of\n\nimplementing this section.","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":"06bca5bdb90669746409c7cbaa132d0cfaa168f522f7962628542cb2b82ace38","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-216","next":"us-ok/okla.-stat.-tit.-68-68-216.3"},"notice":"GroundRules: Original legal text. Not legal advice."}