HB 1279: Revenue and taxation; Uniform Tax Procedure Code; protest process; procedures; denial of certain tax credit; oral hearing; Tax Commission; emergency. - Oklahoma

Floor (House) → Floor (Senate) · 5 edits

MODERATE

The bill moved from the House to the Senate floor version with significant formatting and structural changes. The most substantive change is the addition of new provisions allowing taxpayers to request oral hearings within 60 days of proposed assessments, and adding a mechanism for taxpayers to request adjustment of clearly erroneous assessments within one year of finalization. These changes expand taxpayer rights and procedural protections in tax dispute resolution.

Scope change

The bill's scope remains focused on tax protest procedures and taxpayer rights, but the Senate version adds new procedural protections and timelines not present in the House version.

REQUIREMENT

New provision (Section D) requiring the Tax Commission to grant oral hearings within 10 days when requested by taxpayers filing written protests

Added new provision (Section E) allowing taxpayers to request adjustment of assessments if they can demonstrate clear error by preponderance of evidence

TIMELINE

Extended taxpayer protection period to one year for requesting adjustment of clearly erroneous assessments

TECHNICAL

Header changed from 'HOUSE OF REPRESENTATIVES' to 'SENATE FLOOR VERSION' with updated date and page numbering

Formatting changes to bill text layout and line numbering throughout the document

House Committee Substitute → Floor (House) · 3 edits

MINOR

The bill was renumbered and reorganized after being passed by the House of Representatives, with the Committee Substitute text now appearing as the Floor Version. The substantive legislative text remains unchanged, but the document structure was modified to reflect its progression through the legislative process.

TECHNICAL

The document header was changed from 'Committee Substitute' to 'House of Representatives - Floor Version' to indicate the bill has passed the House Committee stage and is now on the House floor for final consideration.

The sponsor attribution was updated to include both the House sponsor (Caldwell) and the Senate sponsor (Daniels), reflecting the bill's movement through both chambers.

Page numbers and formatting were reorganized to match the House Floor version layout, with footers updated to reflect the new version status.

Proposed Policy Committee Substitute 1 → House Committee Substitute · 4 edits

MODERATE

The bill was amended to replace the entire text with a new version that clarifies protest procedures for taxpayers, adds an option for oral hearings before the Oklahoma Tax Commission, and introduces a new process for requesting adjustments to clearly erroneous assessments. These changes aim to improve taxpayer rights and provide clearer administrative procedures for tax disputes.

Scope change

The scope remains focused on revenue and taxation under 68 O.S. 221, but the procedural mechanisms for taxpayer protests and appeals were significantly expanded.

REQUIREMENT

Added a new provision allowing taxpayers to request oral hearings before the Tax Commission when filing a written protest, with hearings to be held within ten days of notice.

TIMELINE

Introduced a new section allowing the Tax Commission to extend protest filing deadlines by up to 90 days in its discretion.

ENFORCEMENT

Created a new mechanism for taxpayers to request adjustments to assessments deemed clearly erroneous, with the Tax Commission required to make written orders within a reasonable time after hearings.

DEFINITION

Clarified that office audits are presumed to audit only the report or return filed, not verification of individual items unless specifically challenged at a hearing.

Proposed Committee Substitute (full committee) 1 → Proposed Policy Committee Substitute 1 · 3 edits

MINOR

The bill was amended to change the committee designation from 'Proposed Committee Substitute' to 'Proposed Policy Committee Substitute' and updated the effective date provision. The substantive policy content regarding tax protest procedures and assessment rules remains unchanged, with only minor formatting adjustments to the text layout.

TECHNICAL

Changed the bill title from 'Proposed Committee Substitute' to 'Proposed Policy Committee Substitute' to reflect the committee stage of the legislative process.

Added a new effective date provision to the bill text, though the specific effective date language was not fully visible in the diff.

Minor formatting changes to page headers and line numbers throughout the document, including updating request numbers from 12881 to 12423.

Enrolled (final version) → Proposed Committee Substitute (full committee) 1 · 3 edits

MINOR

The bill was completely rewritten from its original enrolled version to a committee substitute version. The substantive policy content regarding tax protest procedures appears largely unchanged, but the document structure was significantly altered with new committee amendment headers, formatting, and page numbering. The core provisions about taxpayer protest rights, oral hearings, and assessment procedures remain the same.

Scope change

No substantive change to the bill's scope or applicability; the changes are primarily procedural and formatting related to the legislative process.

TECHNICAL

The entire bill text was replaced with a committee substitute version that includes new amendment headers, committee information, and formatting changes while maintaining the same substantive provisions.

Page numbering and document structure were reorganized to reflect the committee amendment process rather than the enrolled final version.

Added committee amendment metadata including sponsor information, dates, and reading clerk signatures that were not present in the original enrolled version.

Engrossed → Enrolled (final version) · 3 edits · May 5, 2025

MINOR

The bill text was reformatted from 'Engrossed' to 'Enrolled' status, indicating it has passed all legislative stages and is ready for signature. The substantive content of the tax protest procedures remains unchanged, with no modifications to the Oklahoma Tax Commission's audit processes, protest filing deadlines, or taxpayer rights.

TECHNICAL

Header changed from 'ENGROSSED HOUSE' to 'ENROLLED HOUSE' indicating final legislative approval

Page numbering and formatting were updated to reflect the enrolled version

Line breaks and spacing were adjusted for final publication format

Introduced → Engrossed · 6 edits · Apr 28, 2025

MODERATE

This bill amends the Oklahoma Tax Procedure Code to modify how the Tax Commission handles tax assessments and protests. Key changes include clarifying audit procedures, establishing a 60-day window for taxpayers to file written protests, adding options for oral hearings, and creating a process for requesting adjustments to clearly erroneous assessments after the standard protest period expires.

Scope change

The bill applies to all taxpayers subject to Oklahoma tax laws when the Tax Commission proposes assessments or corrections based on audits or information returns.

REQUIREMENT

Changed the bill title from a new 'Parental Choice Tax Credit Amendments Act' to amendments of existing tax procedure code, removing the specific parental choice tax credit focus.

Added a 60-day deadline for taxpayers to file written protests against proposed tax assessments.

Added provisions allowing taxpayers to request oral hearings before the Tax Commission when filing protests.

Created a post-procedure allowing taxpayers to request adjustments for clearly erroneous assessments within one year after an assessment becomes final.

ENFORCEMENT

Modified audit procedures to clarify that office audits do not verify all items in returns unless specifically heard, preserving rights for field audits.

TIMELINE

Added a 90-day maximum extension period for filing protests at the Tax Commission's discretion.

Revenue and taxation; Uniform Tax Procedure Code; protest process; procedures; denial of certain tax credit; oral hearing; Tax Commission; emergency.

What changed between versions

How they voted

Actions timeline

Sponsors