{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-264","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-264","heading":"Contract and release of taxpayer information to certain","body":"entities – Search for nonregistered taxpayers, nonfilers and\n\nunderreporting taxpayers - Confidentiality - Penalty.\n\nA. Notwithstanding the provisions of Section 205 of this title\n\nand Section 85.7 of Title 74 of the Oklahoma Statutes, the Oklahoma\n\nTax Commission is authorized to enter into a contract with and\n\nrelease taxpayer information to entities deemed to be qualified by\n\nthe Tax Commission to acquire or utilize their technology systems or\n\ninformation to detect nonregistered taxpayers, nonfilers and\n\nunderreporting taxpayers. Functions and duties to be performed by\n\nthe contracting entity may include registration, processing, and\n\ncollection functions and other functions deemed necessary by the Tax\n\nCommission.\n\nB. Compensation shall be based on a percentage of the\n\nadditional tax revenues attributable to the implementation and use\n\nof the technology systems or information. The contract may provide\n\nfor additional fixed fees for services performed under the contract\n\nto be paid from monies appropriated by the Legislature or from the\n\nadditional tax revenues.\n\nC. The taxpayer information released to the contracting party\n\nshall be considered confidential and privileged and neither the\n\ncontracting party nor its employees shall disclose any information\n\nobtained from the records or files. A violation of any of the\n\nprovisions of this section shall constitute a misdemeanor punishable\n\nin the same manner and to the same extent as a violation of any of\n\nthe provisions of Section 205 of this title.\n\nD. The Tax Commission shall pay from the taxes collected and\n\nattributable to the utilization of the acquired technology systems\n\nthe amount of fees the contracting party is entitled for services\n\nperformed pursuant to the contract.\n\nE. The Tax Commission shall enter into a contract with entities\n\ndeemed to be qualified by the Tax Commission to acquire or utilize\n\ntheir technology systems or information and services to authenticate\n\nincome tax returns and identify fraudulent refund claims. The Tax\n\nCommission is authorized to expend necessary available monies,\n\nincluding monies from the fund created pursuant to Section 265 of\n\nthis title, to acquire such technology and services and shall be\n\nexempt from the provisions of Section 85.7 of Title 74 of the\n\nOklahoma Statutes for the purpose of implementing this section.\n\nF. Notwithstanding the provisions of Section 205 of this title,\n\nthe Tax Commission may release taxpayer information as necessary\n\npursuant to a contract entered into pursuant to the provisions of\n\nparagraph E of this section. The taxpayer information released to\n\nthe contracting party shall be considered confidential and\n\nprivileged, and neither the contracting party nor its employees\n\nshall disclose any information obtained from the records or files.\n\nA violation of any of the provisions of this section shall\n\nconstitute a misdemeanor punishable in the same manner and to the\n\nsame extent as a violation of any of the provisions of Section 205\n\nof this title.","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":"752addc5c19c61b1145c57cb553d612cb5d50e3b27216c0ce7dc59c988348b0b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-263","next":"us-ok/okla.-stat.-tit.-68-68-265"},"notice":"GroundRules: Original legal text. Not legal advice."}