us-ok/stat
Okla. Stat. tit. 68, § 216.5
Statutory voluntary compliance initiative – Participation for previous participants limited
No taxpayer shall be allowed to participate in a statutory voluntary compliance initiative, enacted after the effective date of this act, entitling taxpayers to a waiver of penalty, interest and/or other collection fees due on unpaid taxes if the taxpayer has previously participated in a similar initiative; provided:
# 1.
Such limitation shall not preclude a taxpayer from seeking relief under the provisions of Section 219.1 or 220 of Title 68 of the Oklahoma Statutes; and
# 2.
The Oklahoma Tax Commission, whenever in its judgment good cause exists and pursuant to written request, may authorize a waiver from the limitation provided in this section.
Amendment history
Added by Laws 2019, c. 318, § 1, eff. Nov. 1, 2019.
Source: view the official text
Nearby sections (25 sections)
- 210 · Bonds
- 211 · Return of deposited money or securities to taxpayer
- 212 · Cancellation or refusal of license or permit
- 212.1 · Definitions
- 213 · Notice to taxpayer on final determination of tax liability when…
- 214 · Release of property from lien - Execution and recording
- 215 · Collection of taxes, penalties, in same manner as personal debt
- 216 · Extension of time for filing return
- 216.1 · Repealed by Laws 1999, c. 390, § 16, emerg. eff. June 8, 1999
- 216.2 · Tax amnesty program
- 216.3 · Voluntary Compliance Initiative
- 216.4 · Voluntary Disclosure Initiative
- 216.5 · Statutory voluntary compliance initiative – Participation for…
- 217 · Interest and penalties on delinquent taxes – Interest on refunds
- 218 · Remittance of taxes and fees - Dishonored checks - ATMs in…
- 218.1 · False or bogus check - Penalties
- 219 · Compounding, settlement or compromise of controversies, judicial…
- 219.1 · Abatement of tax liability and interest and penalties accruing…
- 220 · Waiver or remission of interest or penalties - Voluntary…
- 221 · Reports or returns by taxpayer
- 221.1 · Date of postmark deemed to be date of delivery or of payment
- 222 · Procedure on default of taxpayer in enumerated matters
- 223 · Limitation of time for assessment of taxes - Extension agreements…
- 224 · Declaration of termination of taxable period and acceleration of…
- 225 · Appeals