OK HB2235

Oklahoma Tax Commission authorized to contract with qualified entities to detect non-registered taxpayers, non-filers, and underreporting taxpayers using technology systems and information.

Contractor compensation based on percentage of additional tax revenues generated, with possible fixed fees paid from legislative appropriations or additional tax revenues collected.

Tax Commission authorized to contract with entities to authenticate income tax returns and identify fraudulent refund claims, with exemption from certain procurement requirements and authority to expend available monies including Section 265 fund monies.

Released taxpayer information designated as confidential and privileged, with contractors and employees prohibited from disclosing any information obtained from tax records or files.

Violations of confidentiality provisions constitute misdemeanor offenses punishable in the same manner as violations of Section 205 of the Oklahoma Statutes.