SB 1984 Summary

• Defines "noncompliant taxpayer" as any taxpayer who fails to file two sales tax reports or remit tax due for any two months within any consecutive 24-month period.

• Authorizes the Oklahoma Tax Commission to close a business if the noncompliant taxpayer fails to file three reports or remit tax due for any three months within a consecutive 24-month period, after providing written notice.

• Requires the Tax Commission to notify the taxpayer by certified mail that the business will be closed within five business days unless the taxpayer makes arrangements to satisfy the tax delinquency or requests an administrative hearing.

• Establishes administrative hearing procedures allowing noncompliant taxpayers to contest closure decisions before a hearing officer, with decisions subject to judicial review under Section 225 of Title 68.

• Makes it unlawful to continue operating a closed business and authorizes the Tax Commission to seek injunctions against violators without posting bond; requires notice to be posted on closed business entrances.