OK SB732

Modifies procedures for state agencies to discipline employees who are noncompliant with Oklahoma income tax laws, with emphasis on providing notice and opportunity to comply before termination.

Requires the Oklahoma Tax Commission to notify noncompliant state employees by November 1 annually, providing reasons for noncompliance, explanation of rights, and procedures to achieve compliance.

Changes termination requirement from applying after any notification to applying only after a third notification to the state employee (regardless of which agency employed them), and adds requirement that elected officials resign instead of being terminated.

Employees in payment agreements or with pending/granted innocent spouse relief are deemed compliant and exempt from disciplinary action.

Effective November 1, 2011.