{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-216.3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-216.3","heading":"Voluntary Compliance Initiative","body":"A. 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, subject to the availability of\n\nfunds, to establish a Voluntary Compliance Initiative for eligible\n\ntaxes, as provided in this section. A taxpayer shall be entitled to\n\na waiver of penalty, interest and other collection fees or costs due\n\non eligible taxes if the taxpayer voluntarily files delinquent tax\n\nreturns and pays the taxes due during the compliance initiative.\n\nThe time in which a voluntary payment of tax liability may be made\n\nor the taxpayer may enter into a payment program acceptable to the\n\nTax Commission for the payment of the unpaid taxes in full in the\n\nmanner and time established in a written payment program agreement\n\nbetween the Tax Commission and the taxpayer under the Voluntary\n\nCompliance Initiative is limited to the period beginning on\n\nSeptember 14, 2015, and ending on November 13, 2015.\n\nB. Upon payment of the eligible taxes under the Voluntary\n\nCompliance Initiative established, the Tax Commission shall abate\n\nand not seek to collect any interest, penalties, collection fees, or\n\ncosts that would otherwise be applicable and release any liens\n\nimposed. Provided, if the delinquent taxes are remitted to a debt\n\ncollection agency contracting with the Tax Commission pursuant to\n\nSection 255 of this title, the debt collection agency contract fee\n\nshall not be waived.\n\nC. As used in this section, \"eligible taxes\" shall include the\n\nfollowing taxes that were due and payable for any tax period or\n\nperiods ending before January 1, 2015:\n\n1. Mixed beverage tax levied pursuant to Section 576 of Title\n\n37 of the Oklahoma Statutes;\n\n2. Gasoline and diesel tax levied pursuant to Section 500.4 of\n\nTitle 68 of the Oklahoma Statutes;\n\n3. Gross production and petroleum excise tax levied pursuant to\n\nSections 1001, 1101 and 1102 of Title 68 of the Oklahoma Statutes;\n\n4. Sales tax levied pursuant to Section 1354 of Title 68 of the\n\nOklahoma Statutes;\n\n5. Use tax levied pursuant to Section 1402 of Title 68 of the\n\nOklahoma Statutes;\n\n6. Income tax levied pursuant to Section 2355 of Title 68 of\n\nthe Oklahoma Statutes;\n\n7. Withholding tax levied pursuant to Section 2385.2 of Title\n\n68 of the Oklahoma Statutes; and\n\n8. Privilege tax levied pursuant to Section 2370 of Title 68 of\n\nthe Oklahoma Statutes.\n\nD. The Tax Commission shall promulgate rules detailing the\n\nterms and other conditions of this program.\n\nE. The Tax Commission is authorized to expend necessary\n\navailable funds, including contracting with third parties, to\n\npublicly advertise, assist in the collection of eligible taxes, and\n\nadminister the Voluntary Compliance Initiative and shall be exempt\n\nfrom the provisions of Section 85.7 of Title 74 of the Oklahoma\n\nStatutes for the purpose of implementing 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":"3a8a726ce2fd16b7d584a3991ab55757cddec6652052f96cb17d199fdb43f6fd","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-216.2","next":"us-ok/okla.-stat.-tit.-68-68-216.4"},"notice":"GroundRules: Original legal text. Not legal advice."}