{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-219.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-219.1","heading":"Abatement of tax liability and interest and penalties","body":"accruing thereto - Settlement agreement - Considerations.\n\nA. In accordance with the provisions of the amendment to\n\nSection 5 of Article X of the Oklahoma Constitution as set forth in\n\nSenate Joint Resolution No. 32 of the 2nd Session of the 48th\n\nOklahoma Legislature, the Oklahoma Tax Commission is hereby\n\nauthorized to abate all or any portion of tax liability and interest\n\nand penalties accruing thereto, pursuant to a settlement agreement\n\nentered into with a taxpayer, if the Tax Commission finds, by clear\n\nand convincing evidence, that:\n\n1. Collection of the tax liability and interest and penalties\n\naccruing thereto would reasonably result in the taxpayer declaring\n\nbankruptcy;\n\n2. The tax is uncollectible due to insolvency of the taxpayer\n\nresulting from factors beyond the control of the taxpayer or for\n\nother similar cause beyond the control of the taxpayer;\n\n3. The tax liability is attributable to actions of a person\n\nother than the taxpayer and it would be inequitable to hold the\n\ntaxpayer liable for the tax liability; or\n\n4. In cases of nonpayment of trust fund taxes, the taxes were\n\nnot collected by the taxpayer from its customer and the taxpayer had\n\na good faith belief that collection of the taxes was not required.\n\nB. The Tax Commission may consider the following circumstances,\n\nin addition to any other aggravating or mitigating circumstances, in\n\ndetermining whether or not to enter into an agreement pursuant to\n\nthe provisions of this section:\n\n1. Whether the taxpayer has made efforts in good faith to\n\ncomply with the tax laws of this state;\n\n2. Whether the taxpayer has benefited from nonpayment of the\n\ntax; and\n\n3. Involvement of the taxpayer in economic activity from which\n\nthe tax liability originated.\n\nC. All agreements entered into pursuant to the provisions of\n\nthis section shall provide for the collection of all or a portion of\n\nthe tax liability if at all possible, and in all cases collection of\n\nthe tax liability shall take precedence over collection of interest\n\nand penalties.\n\nD. Any abatement of tax liability authorized by this section\n\nshall only be granted by a unanimous vote of the members of the Tax\n\nCommission. The decision of the members of the Tax Commission in\n\ndenying the abatement of any tax liability pursuant to this section\n\nshall be final and no right of appeal to any court may be taken from\n\nsuch decision.\n\nE. In any case where the amount of tax liability to be abated\n\npursuant to an agreement entered into pursuant to the provisions of\n\nthis section exceeds Twenty-five Thousand Dollars ($25,000.00), the\n\nagreement shall not become effective until it shall have been\n\napproved by one of the judges of the district court of Oklahoma\n\nCounty, after a full hearing thereon. Such judge shall be assigned\n\nto the matter by the chief judge on a rotating basis.\n\nF. The provisions of this section shall not be construed to\n\ngrant any legal right to any taxpayer for the abatement of any tax\n\nliability. A decision to grant abatement of tax liability pursuant\n\nto the provisions of this section shall be a discretionary act\n\nwithin the authority of the members of the Tax Commission.\n\nG. No appointed or elected official shall be eligible to seek\n\nrelief pursuant to any of the provisions of this section.\n\nH. The Tax Commission shall promulgate rules to implement the\n\nprovisions of 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":"5fe7d4516dfcc658786dce9316818f9d53dcde4e78d0c5742ff58fede26be08f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-219","next":"us-ok/okla.-stat.-tit.-68-68-220"},"notice":"GroundRules: Original legal text. Not legal advice."}