SB 1696 Summary

• Establishes a Delinquent Sales Tax Restitution Program within each district attorney's office to address delinquent sales tax cases through negotiated restitution agreements rather than immediate prosecution.

• Requires the Oklahoma Tax Commission to notify district attorneys of any sales tax delinquencies exceeding 60 days, which can then be referred to the program at the district attorney's discretion.

• Authorizes district attorneys to enter into written restitution agreements with defendants deferring prosecution for up to three years pending restitution payment to the Oklahoma Tax Commission, with structured fees based on the delinquency amount and duration.

• Mandates annual reporting by district attorneys to the District Attorneys Council and requires the council to publish a consolidated annual report on program results, including collections, number of debtors processed, and total restitution amounts.

• Effective November 1, 2012, with conforming amendments to tax code sections regarding notification procedures, payment assessments, and authority of district attorneys in tax collection matters.