{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-238.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-238.1","heading":"State licenses – Collection of income taxes –","body":"Notification - Definitions.\n\nA. It is the intent of the Legislature that the provisions of\n\nthis section operate to provide for the collection of income taxes\n\ndue to the State of Oklahoma by persons holding state licenses in a\n\nmanner that will maximize flexibility for licensees to pay any such\n\ntaxes due while minimizing disruption to operations of licensing\n\nentities. It is the further intent of the Legislature that the\n\nOklahoma Tax Commission allow at least six (6) months notice to\n\nlicensees pursuant to the provisions of subsection C of this section\n\nprior to notification of noncompliance to a licensing entity.\n\nNothing in this section shall apply to a licensee who was not\n\npreviously required to pay income tax or has moved to the state\n\nwithin the past year.\n\nB. Each licensing entity shall, on a date that allows the Tax\n\nCommission to comply with the notice provisions of subsection A of\n\nthis section, provide to the Tax Commission a list of all its\n\nlicensees and such identifying information as may be required by the\n\nTax Commission. Such list and information shall be used by the Tax\n\nCommission exclusively for the purpose of collection of income taxes\n\ndue to the State of Oklahoma. The provisions of any laws making\n\napplication information confidential shall not apply with respect to\n\ninformation supplied to the Tax Commission pursuant to the\n\nprovisions of this section; provided, such information shall be\n\nsubject to the provisions of Section 205 of this title.\n\nC. The Tax Commission shall notify any licensee who is not in\n\ncompliance with the income tax laws of this state. Such\n\nnotification shall include:\n\n1. A statement that the Commission shall proceed by garnishment\n\nto collect any delinquent tax and to collect any penalty or interest\n\ndue and owing as a result of a tax delinquency pursuant to Section\n\n254 of this title until the taxpayer is deemed by the Tax Commission\n\nto be in compliance with the income tax laws of this state;\n\n2. The reasons that the taxpayer is considered to be out of\n\ncompliance with the income tax laws of this state, including a\n\nstatement of the amount of any tax, penalties and interest due or a\n\nlist of the tax years for which income tax returns have not been\n\nfiled as required by law;\n\n3. An explanation of the rights of the taxpayer and the\n\nprocedures which must be followed by the taxpayer in order to come\n\ninto compliance with the income tax laws of this state; and\n\n4. Such other information as may be deemed necessary by the Tax\n\nCommission.\n\nD. A licensee who has entered into and is abiding by a payment\n\nagreement, or who has requested relief as an innocent spouse which\n\nis pending or has been granted, shall be deemed to be in compliance\n\nwith the state income tax laws for purposes of this section.\n\nE. If the Tax Commission notifies a licensee who is not in\n\ncompliance with the income tax laws of this state as required in\n\nthis section and such licensee does not respond to such notification\n\nor fails to come into compliance with the income tax laws of this\n\nstate after an assessment has been made final or after the Tax\n\nCommission determines that every reasonable effort has been made to\n\nassist the licensee to come into compliance with the income tax laws\n\nof this state, the Tax Commission shall proceed with the garnishment\n\npursuant to paragraph 1 of subsection C of this section.\n\nF. If the Oklahoma Bar Association receives notice that a\n\nlicensed attorney is not in compliance with the income tax laws of\n\nthis state as provided in this section, the Bar Association shall\n\nbegin proceedings by which the attorney may be suspended pursuant to\n\nRule Governing Disciplinary Proceedings. If suspended, the attorney\n\nmay be reinstated pursuant to reinstatement procedures as provided\n\nin the Rules Governing Disciplinary Proceedings.\n\nG. The Tax Commission shall promulgate rules for the\nthe income tax laws of\n\nthis state as provided in this section, the Bar Association shall\n\nbegin proceedings by which the attorney may be suspended pursuant to\n\nRule Governing Disciplinary Proceedings. If suspended, the attorney\n\nmay be reinstated pursuant to reinstatement procedures as provided\n\nin the Rules Governing Disciplinary Proceedings.\n\nG. The Tax Commission shall promulgate rules for the\n\nimplementation of the provisions of this section.\n\nH. As used in this section:\n\n1. \"State license\" means a license, certificate, registration,\n\npermit, approval or other similar document issued by a licensing\n\nentity granting to an individual or business a right or privilege to\n\nengage in a profession, occupation or business in this state.\n\n\"State license\" does not include an inactive license issued by a\n\nlicensing entity which does not grant an individual the right to\n\nengage in a profession, occupation or business in this state; and\n\n2. \"Licensing entity\" means a bureau, department, division,\n\nboard, agency, commission or other entity of this state or of a\n\nmunicipality in this state that issues a state license.","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":"86fb24efc00c9af9195a89143bffe7a7fb23efceaf7e1fba74e10b6dc1f9a5e3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-238","next":"us-ok/okla.-stat.-tit.-68-68-238.2"},"notice":"GroundRules: Original legal text. Not legal advice."}