OK SB1579

Direct the Oklahoma Tax Commission to enhance enforcement efforts against sales and use tax fraud, exemption abuse, and nonfiling or underreporting through increased auditing with technology systems and electronic reporting of exempt sales by vendors.

Require the Oklahoma Tax Commission to increase audit staff to conduct audits of individual, corporate, and partnership income tax returns and issue proposed assessments against nonfiling and underreporting taxpayers identified through enhanced technology.

Amend 68 O.S. 2011, Section 1002 to direct the Oklahoma Tax Commission to enhance enforcement efforts for gross production taxes using enhanced technology to ensure accurate reporting and to audit claims for refunds or rebates to verify accuracy.

Bill passed the Senate on May 16, 2016 and the House of Representatives on May 19, 2016.