SB 1228 Summary

• Amends 68 O.S. Section 253 to expand who may be held personally liable for unpaid sales taxes, withheld income taxes, or motor fuel taxes to include any individual responsible for withholding, collection, remittance, or direct control over filing returns and making tax payments.

• Modifies 68 O.S. Section 1361 to remove specific language requiring corporate principal officers and limited liability company managers/members to be personally liable, replacing it with a broader standard based on individual responsibility for tax collection and remittance.

• Changes 68 O.S. Section 2385.3 to align personal liability standards for withheld income taxes with federal withholding tax standards under the Internal Revenue Code of 1986, as amended.

• Establishes that personal liability determination shall follow the standards used for federal withholding tax liability rather than relying on entity-specific officer or manager designations.

• Effective date: November 1, 2014.