OK HB2236

Reinstates the Voluntary Compliance Initiative for the period from September 14, 2015 through November 13, 2015, allowing taxpayers to voluntarily file delinquent tax returns and pay owed taxes.

Taxpayers who participate receive a waiver of penalties, interest, and collection fees or costs on eligible taxes, except debt collection agency contract fees are not waived.

Eligible taxes include mixed beverage tax, gasoline and diesel tax, gross production and petroleum excise tax, franchise tax, sales tax, use tax, income tax, withholding tax, and privilege tax for periods ending before January 1, 2015.

Imposes a penalty equal to the delinquent penalty amount on any eligible tax not paid by the end of the initiative or per written payment agreement, unless the taxpayer was ineligible to participate or has a timely filed protest or contested court matter.

Authorizes the Oklahoma Tax Commission to expend available funds and contract with third parties for program administration and public advertising.