Bill Number: OK51RSB 120 Filed: 01-08-2007
Author: Sparks
STATE OF OKLAHOMA
1 1st Session of the 51st Legislature (2007)
2 SENATE BILL 120 By: Sparks
3 AS INTRODUCED
4 An Act relating to revenue and taxation; amending 68
5 O.S. 2001, Section 203, as amended by Section 2,
6 Chapter 472, O.S.L. 2003 (68 O.S. Supp. 2006, Section
7 203), which relates to uniform tax procedure;
8 updating reference; and providing an effective date.
9 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
10 SECTION 1. AMENDATORY 68 O.S. 2001, Section 203, as
11 amended by Section 2, Chapter 472, O.S.L. 2003 (68 O.S. Supp. 2006,
12 Section 203), is amended to read as follows:
13 Section 203. The Oklahoma Tax Commission is hereby authorized
14 to enforce the provisions of Section 201 et seq. of this title and
15 to promulgate and enforce any reasonable rules with respect
16 [thereto] to such sections. The Tax Commission may also
17 prescribe, promulgate and enforce all necessary rules for the
18 purpose of making and filing of all reports required under any state
19 tax law, and such rules as may be necessary to ascertain and compute
20 the tax payable by any taxpayer subject to taxation under any state
21 tax law; and may, at all times, exercise such authority as may be
22 necessary to administer and enforce each and every provision of any
23 state tax law. The Tax Commission is further authorized to require
24 any person filing a report or return required by the provisions of
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1 any state tax law to file the report or return by electronic means.
2 The Tax Commission is also authorized to allow a taxpayer to file a
3 return on paper that is required by this title to be filed
4 electronically.
5 SECTION 2. This act shall become effective November 1, 2007.
6 51-1-429 JCR 1/11/2007 9:30:41 PM
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