OK HB2170

Transfers duty to collect and enforce registered agent fees from Oklahoma Tax Commission to Secretary of State, with the $100 annual fee payable July 1st and suspended/forfeited if not paid by September 1st.

Authorizes Oklahoma Tax Commission to charge taxpayers a fee for reissuing refunds requested by the taxpayer, with the fee amount matching the State Treasurer's stop-payment processing fee.

Modifies tax refund claim procedures to allow verified claims submitted on Tax Commission-prescribed forms, including amended withholding tax or sales/use tax reports establishing lower liability than originally filed.

Modifies administrative wage garnishment provisions to clarify the 90-day delinquency period begins when tax becomes 90 days delinquent, and establishes 10-day window for taxpayers to provide additional information after notice to employer.

Changes medical marijuana tax collection fee from the Tax Commission "charging" the Medical Marijuana Authority to the Authority "retaining" a 1.5% fee from gross collection proceeds, with funds deposited to Tax Commission Reimbursement Fund; effective November 1, 2025.