OK SB583

Modifies the definition of "noncompliant taxpayer" to include those who fail to timely file or remit taxes for 2 months within any consecutive 24-month period, but business closure requires 3 failures instead of 2.

Oklahoma Tax Commission must provide written notice that a third tax delinquency will result in business closure, followed by certified mail notice giving taxpayers 5 business days to make arrangements or file delinquent reports before closure takes effect.

Taxpayers can avoid closure by either filing all delinquent reports and paying taxes with interest and penalties, or entering into a Tax Commission-approved payment agreement and filing all required reports and remitting taxes for a consecutive 24-month period.

Noncompliant taxpayers may request an administrative hearing within 5 business days by filing a written protest, conducted by a hearing officer within 14 calendar days, with possible judicial appeal under Section 225 of Title 68.

Effective date: November 1, 2025.