{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-216.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-216.4","heading":"Voluntary Disclosure 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 to establish a Voluntary Disclosure\n\nInitiative for eligible taxes, as provided in this section. A\n\ntaxpayer shall be entitled to a waiver of penalty, interest and\n\nother collection fees due on eligible taxes if the taxpayer\n\nvoluntarily files delinquent tax returns and pays the taxes due\n\nduring the disclosure initiative. The time in which a voluntary\n\npayment of tax liability may be made or the taxpayer may enter into\n\na payment program acceptable to the Tax Commission for payment of\n\nthe unpaid taxes in full in the manner and time established in a\n\nwritten payment program agreement between the Tax Commission and the\n\ntaxpayer under the Voluntary Disclosure Initiative is limited to the\n\nperiod beginning September 1, 2017, and ending November 30, 2017.\n\nB. Upon payment of the eligible taxes under the Voluntary\n\nDisclosure Initiative established, the Tax Commission shall abate\n\nand not seek to collect any interest, penalties or collection fees\n\nthat would otherwise be applicable.\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 prior to entering into an agreement as provided in\n\nthe initiative except as provided in this subsection:\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 for tax periods ending prior to January 1,\n\n2016; and\n\n7. Withholding tax levied pursuant to Section 2385.2 of Title\n\n68 of the Oklahoma Statutes.\n\nD. To be eligible to participate in this initiative, taxpayers\n\nmust:\n\n1. Not have outstanding tax liabilities other than those\n\nreported pursuant to this initiative;\n\n2. Not have been contacted by the Oklahoma Tax Commission, or\n\nthird party acting on behalf of the Commission, with respect to the\n\ntaxpayer's potential or actual obligation to file a return or make a\n\npayment to the state;\n\n3. Not have collected taxes from others, such as sales and use\n\ntaxes or payroll taxes, and not reported those taxes; and\n\n4. Not have, within the preceding three (3) years, entered into\n\na voluntary disclosure agreement for the type of tax owed.\n\nE. If the Tax Commission agrees with the proposed terms for\n\npayment of the principal amount of tax due and owing, the penalties\n\nand interest otherwise imposed by law upon the principal amount\n\nshall be waived by operation of law and no further action by the Tax\n\nCommission or by the taxpayer shall be required for the waiver of\n\nsuch penalty and applicable interest.\n\nF. The Tax Commission shall limit the period for which\n\nadditional taxes may be assessed to three (3) taxable years for\n\nannually filed taxes or thirty-six (36) months for taxes that do not\n\nhave an annual filing frequency.\n\nG. Taxpayers who meet all of the qualifications specified in\n\nsubsection D of this section, except those who have collected taxes\n\nfrom others, such as sales and use taxes or payroll taxes, and not\n\nreported those taxes, may enter into a modified voluntary disclosure\n\nagreement.\n\nH. The provisions of a modified voluntary disclosure agreement\n\nshall be the same as a voluntary disclosure agreement as specified\n\nin subsection E of this section; provided, the waiver of interest\n\nshall not apply except as may be optionally granted at the\nhers, such as sales and use taxes or payroll taxes, and not\n\nreported those taxes, may enter into a modified voluntary disclosure\n\nagreement.\n\nH. The provisions of a modified voluntary disclosure agreement\n\nshall be the same as a voluntary disclosure agreement as specified\n\nin subsection E of this section; provided, the waiver of interest\n\nshall not apply except as may be optionally granted at the\n\ndiscretion of the Tax Commission, and the period for which taxes\n\nmust be reported and remitted or assessed is extended beyond the\n\nthree-year or thirty-six-month period provided in subsection F of\n\nthis section to include all periods in which tax has been collected\n\nbut not remitted.\n\nI. The waiver of penalty and interest provided herein is fully\n\neffective provided taxpayer continues payment or collection and\n\nremittance of applicable taxes, as required by law, for a period of\n\none (1) year after the tax period(s) for which taxes were paid\n\npursuant to this initiative.\n\nJ. 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 Disclosure 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.\n\nK. The Tax Commission is authorized to promulgate rules\n\ndetailing the terms and other conditions of this program.","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":"cb960567f9c46020bc835d6734c91bf73cf33b4dde7057cfe848857236830ca6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-216.3","next":"us-ok/okla.-stat.-tit.-68-68-216.5"},"notice":"GroundRules: Original legal text. Not legal advice."}