SB 583: Sales tax; expanding requirements for delinquent taxpayer to avoid closure. Effective date. - Oklahoma

Floor (House) → Floor (Senate) · 6 edits

MODERATE

This bill amends Oklahoma's sales tax law regarding noncompliant taxpayers, changing the threshold for business closure from failing to file two reports/remittances to failing three times within a 24-month period. It also adds new provisions for taxpayer defenses against closure, including specific requirements for avoiding business shutdown and procedures for administrative hearings.

Scope change

The bill expands taxpayer protections by raising the delinquency threshold for business closure and adding new defense mechanisms and hearing procedures.

THRESHOLDS

Changed the number of delinquencies required to trigger business closure from two to three within a consecutive 24-month period

DEFINITION

Added specific definition of 'noncompliant taxpayer' with clearer criteria for determining status

ENFORCEMENT

Added new provisions for taxpayer defenses against business closure, including specific conditions under which closure can be avoided

Modified closure procedures to include more detailed notice requirements and appeal processes

REQUIREMENT

Added detailed administrative hearing procedures, including timelines, notice requirements, and hearing officer appointment processes

TIMELINE

Established specific timelines for administrative hearings (14 calendar days) and notice delivery (5 business days)

Enrolled (final version) → Floor (House) · 3 edits

MINOR

The bill was reformatted from Senate enrolled version to House floor version, with minor text reorganization and page numbering adjustments. The substantive policy content regarding sales tax enforcement, taxpayer compliance requirements, and business closure procedures remains unchanged.

TECHNICAL

Bill header and formatting changed from Senate enrolled version to House floor version with updated page numbering and section markers

Text reorganized with line breaks and spacing adjustments for floor version formatting

Page headers and footers updated to reflect House floor version with committee amendment indicators

Introduced → Engrossed · 5 edits · Mar 12, 2025

MODERATE

This bill was amended from its original introduced version to its engrossed version, primarily adding new subsections (H through J) that establish additional procedural requirements for administrative hearings and judicial relief, and modifying the defense criteria for business closure. The changes expand taxpayer protections by adding specific requirements for hearing officer decisions, judicial review options, and clearer defense mechanisms against business closure.

Scope change

The bill's scope expanded to include additional procedural safeguards and enforcement mechanisms for taxpayers facing business closure due to tax delinquency.

REQUIREMENT

Added new subsection H requiring hearing officer decisions to be rendered in writing and delivered to taxpayers via postal service or hand delivery.

Added new subsection I establishing that the procedures in this section are the sole methods for seeking relief from business closure decisions.

Added new subsection J making it unlawful for anyone to continue operating a business after receiving closure notice.

DEFINITION

Modified subsection G to add specific defense criteria including written payment agreements and limiting instances of untimely filings to no more than three in a consecutive twenty-four-month period.

TIMELINE

Added explicit provisions for judicial relief options under subsection H, referencing Section 225 of Title 68 of the Oklahoma Statutes.

Engrossed → Enrolled (final version) · 3 edits · Apr 30, 2025

MINOR

The bill transitioned from an Engrossed version to an Enrolled (final) version with minor formatting adjustments and one substantive addition. The most significant change is the addition of a new subsection J that clarifies legal consequences for continuing business operations after closure notice, including injunctive relief provisions. The core policy regarding sales tax noncompliance thresholds and closure procedures remained consistent between versions.

ENFORCEMENT

Added new subsection J establishing that continuing business operations after closure notice is unlawful, allowing the Tax Commission to seek injunctive relief without posting a bond, and eliminating the need for additional notice before temporary restraining orders.

TECHNICAL

Changed the document header from 'ENGROSSED SENATE' to 'ENROLLED SENATE' indicating final legislative approval, with corresponding page number formatting adjustments throughout the document.

Added a new subject line 'Noncompliant taxpayer' and formatted the bill number as 'ENR. S. B. NO. 583' in the final version.

Sales tax; expanding requirements for delinquent taxpayer to avoid closure. Effective date.

What changed between versions

How they voted

Actions timeline

Sponsors