Oklahoma § 68-216.5 Statutory voluntary compliance initiative –

Oklahoma Statutes

§ 68-216.5 — Statutory voluntary compliance initiative –

Oklahoma § 68-216.5

Title 68Revenue And Taxation

This text of Oklahoma § 68-216.5 (Statutory voluntary compliance initiative –) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-216.5 (2026).

Text

Participation for previous participants limited. No taxpayer shall be allowed to participate in a statutory voluntary compliance initiative, enacted after the effective date of this act, entitling taxpayers to a waiver of penalty, interest and/or other collection fees due on unpaid taxes if the taxpayer has previously participated in a similar initiative; provided: 1. Such limitation shall not preclude a taxpayer from seeking relief under the provisions of Section 219.1 or 220 of Title 68 of the Oklahoma Statutes; and 2. The Oklahoma Tax Commission, whenever in its judgment good cause exists and pursuant to written request, may authorize a waiver from the limitation provided in this section.

Free access — add to your briefcase to read the full text and ask questions with AI

Participation for previous participants limited. No taxpayer shall be allowed to participate in a statutory voluntary compliance initiative, enacted after the effective date of this act, entitling taxpayers to a waiver of penalty, interest and/or other collection fees due on unpaid taxes if the taxpayer has previously participated in a similar initiative; provided: 1. Such limitation shall not preclude a taxpayer from seeking relief under the provisions of Section 219.1 or 220 of Title 68 of the Oklahoma Statutes; and 2. The Oklahoma Tax Commission, whenever in its judgment good cause exists and pursuant to written request, may authorize a waiver from the limitation provided in this section.