OK HB2252

Increases the dollar threshold requiring district court approval for tax waivers or remissions from $10,000 to $25,000 under the Uniform Tax Procedure Code.

Establishes voluntary disclosure agreements allowing taxpayers who have not been contacted by the Oklahoma Tax Commission and meet specific criteria to report unpaid state tax liabilities with automatic waiver of penalties and 50% waiver of interest.

Creates modified voluntary disclosure agreements for taxpayers who have collected but not reported sales, use, or payroll taxes, with automatic penalty waiver but discretionary interest waiver and extended lookback periods.

Limits the assessment lookback period to three taxable years for annually filed taxes or 36 months for non-annual filing frequency taxes under voluntary disclosure agreements.

Permits the Tax Commission to deny or nullify voluntary disclosure agreements if taxpayer's failure to comply results from intentional or gross negligence.

Effective November 1, 2017.