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OK SB1123

Bill

Status

Introduced

2/3/2025

Primary Sponsor

Lisa Standridge

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Defines "sanctuary city" as any city with ordinances or directives that impede federal immigration law enforcement or aid individuals in violating immigration law

  • Authorizes the Attorney General to investigate and determine whether a municipality is obstructing federal immigration enforcement, aiding immigration law violations, or declaring itself a sanctuary city

  • Requires the Oklahoma Tax Commission to withhold all sales and lodging tax collections from municipalities determined to be sanctuary cities, placing funds in a special account instead of remitting them

  • Withheld tax funds remain in the special account until the Attorney General certifies the municipality is no longer taking sanctuary city actions, at which point collections resume normal distribution

  • Effective date: November 1, 2025

Legislative Description

Municipal taxation; requiring the withholding of municipal collections upon determination the municipality is obstructing enforcement of immigration law. Effective date.

Last Action

Second Reading referred to Judiciary Committee then to Revenue and Taxation Committee

2/4/2025

Committee Referrals

Judiciary2/4/2025

Full Bill Text

No bill text available