Oklahoma Tax Commission; prescribing manner of operation; requiring reduction of fees, fines, penalties, and interest levied or charged by the Commission. Effective date.

SB 825 requires the Oklahoma Tax Commission to prioritize helping taxpayers comply with tax laws instead of focusing on revenue generation. It mandates a 20% reduction in all existing fees, fines, penalties, and interest charged by the Commission for tax noncompliance. If the Commission incorrectly charges a taxpayer (due to wrong amounts or erroneous noncompliance determinations), it must return the full amount plus double the interest it would have collected. The bill takes effect January 1, 2026, and applies directly to all Oklahoma taxpayers subject to Commission enforcement actions.