HB 2343 Summary

• Defines "noncompliant taxpayer" as any sales tax permit holder who fails to file two reports or remit tax for two months within any consecutive 24-month period, excluding income tax nonpayment.

• Authorizes Oklahoma Tax Commission to close a noncompliant taxpayer's business if they fail to file three reports or remit tax for three months within any consecutive 24-month period.

• Requires written notice delivered by U.S. Postal Service or hand delivery before closure, with five business days to cure the delinquency or arrange a payment agreement with the Tax Commission.

• Establishes administrative hearing procedures allowing noncompliant taxpayers to protest closure within five business days, with hearings held within 14 calendar days and decisions appealable to courts under Section 225 of Title 68.

• Makes it unlawful to operate a business after receiving notice of closure, enforceable by injunction without bond requirement; Tax Commission must post written closure notices on all business entrances after failed appeals.