OK HB1252

Requires the Oklahoma Tax Commission to notify state legislators who are not in compliance with income tax laws, with notification occurring at least 6 months before any wage garnishment action.

Notification to non-compliant legislators must include the reason for non-compliance, amounts owed (taxes, penalties, interest), filing requirements, and procedures to achieve compliance.

Legislators are considered compliant if they have an active payment agreement with the Tax Commission or have a pending/granted innocent spouse relief claim.

After three separate notifications for the same tax year regarding non-compliance, the Tax Commission shall direct the appropriate house clerk to garnish the legislator's wages according to law.

Effective date is July 1, 2011, with an emergency declaration allowing the act to take effect upon passage and approval.