{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-216.5","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-216.5","heading":"Statutory voluntary compliance initiative –","body":"Participation for previous participants limited.\n\nNo taxpayer shall be allowed to participate in a statutory\n\nvoluntary compliance initiative, enacted after the effective date of\n\nthis act, entitling taxpayers to a waiver of penalty, interest\n\nand/or other collection fees due on unpaid taxes if the taxpayer has\n\npreviously participated in a similar initiative; provided:\n\n1. Such limitation shall not preclude a taxpayer from seeking\n\nrelief under the provisions of Section 219.1 or 220 of Title 68 of\n\nthe Oklahoma Statutes; and\n\n2. The Oklahoma Tax Commission, whenever in its judgment good\n\ncause exists and pursuant to written request, may authorize a waiver\n\nfrom the limitation provided in 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":"4d7ac8a41f0a6c8bc8a09fca9f7944662e964b1c451ffa96086da1e09d77e175","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-216.4","next":"us-ok/okla.-stat.-tit.-68-68-217"},"notice":"GroundRules: Original legal text. Not legal advice."}