SB 865 Summary

• Authorizes district attorneys to create a Delinquent Sales Tax Restitution Program allowing them to defer prosecution of embezzlement charges while defendants make restitution to the Oklahoma Tax Commission for delinquent sales taxes.

• Requires the Oklahoma Tax Commission to notify district attorneys of sales tax delinquencies exceeding 60 days and establishes a referral system for delinquent accounts to district attorneys for possible prosecution or restitution agreements.

• Establishes fee schedules for restitution agreements ranging from $100-$300 per reporting period plus additional percentages based on delinquency amounts, with collected fees deposited in county accounts and disbursed by district attorneys.

• Requires annual reporting by district attorneys to the District Attorneys Council and mandates publication of a statewide annual report detailing delinquent accounts, restitution amounts, and program costs by county and district.

• Extends the delinquent sales tax program framework to municipal and county tax collection, allowing counties to enter into contractual agreements with the Oklahoma Tax Commission for tax administration and enforcement.