Article 2 - UNIFORM TAX PROCEDURE

Section 201 - Purpose of Article
Section 202 - Definitions
Section 203 - Enforcement by Tax Commission - Rules - Electronic filing
Section 204 - Records of official acts of Commission - Fees
Section 205 - Records and files of Commission confidential and privileged - Exceptions - Report
Section 205.1 - Municipal sales tax - Report of certain information
Section 205.2 - Claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds
Section 205.3 - [Repealed]
Section 205.4 - [Repealed]
Section 205.5 - Posting of delinquent taxes list on Internet - Notice - Removal - Liability limitation
Section 205.6 - Disclosure of taxpayers who claimed tax credits
Section 206 - Examinations or investigations
Section 206.1 - Tax Commission - Examinations and inspections outside state - Compensation and expenses
Section 207 - Hearings by Tax Commission
Section 208 - Notice of hearing
Section 209 - Notice to Commission's attorney before judicial hearing - Costs
Section 210 - Bonds
Section 211 - Return of deposited money or securities to taxpayer
Section 212 - Cancellation or refusal of license or permit
Section 212.1 - Definitions
Section 213 - Notice to taxpayer on final determination of tax liability when security on file - Forfeiture of bond and collection of amount due
Section 214 - Release of property from lien - Execution and recording
Section 215 - Collection of taxes, penalties, in same manner as personal debt
Section 216 - Extension of time for filing return
Section 216.1 - [Repealed]
Section 216.2 - Tax amnesty program
Section 216.3 - Voluntary Compliance Initiative
Section 216.4 - Voluntary Disclosure Initiative
Section 216.5 - Statutory voluntary compliance initiative - Participation for previous participants limited
Section 217 - Interest and penalties on delinquent taxes - Interest on refunds
Section 218 - Remittance of taxes and fees - Dishonored checks - ATMs in Commission facilities
Section 218.1 - False or bogus check - Penalties
Section 219 - Compounding, settlement or compromise of controversies, judicial approval in certain cases
Section 219.1 - Abatement of tax liability and interest and penalties accruing thereto - Settlement agreement - Considerations
Section 220 - Waiver or remission of interest or penalties - Voluntary disclosure agreements
Section 221 - Reports or returns by taxpayer
Section 221.1 - Date of postmark deemed to be date of delivery or of payment
Section 222 - Procedure on default of taxpayer in enumerated matters
Section 223 - Limitation of time for assessment of taxes - Extension agreements - False or fraudulent or failure to file report or return
Section 224 - Declaration of termination of taxable period and acceleration of assessment
Section 225 - Appeals
Section 226 - Action to recover taxes as additional remedy to aggrieved taxpayer
Section 227 - Erroneous payments - Claims for refund - Demand for hearing
Section 227.1 - Illegal or invalid state tax laws - Process for obtaining refund of amounts paid
Section 228 - Hearings on claims for refunds
Section 228.1 - Payment of refunds
Section 229 - Refunds - Interest
Section 230 - Certificate of indebtedness to state - Recording and indexing - Lien status
Section 231 - Warrant for sale of property to pay delinquent taxes, interest and penalties - Recording and indexing - Lien status - Execution - Costs and expenses
Section 231.1 - Additional penalty for failure to pay delinquent taxes
Section 231.2 - Attachment of assets of delinquent taxpayer
Section 231.3 - Recovery of fees and costs by Tax Commission
Section 232 - Injunction proceedings
Section 233 - Municipalities - Procedure when taxes delinquent
Section 234 - Lien for unpaid taxes, interest and penalties
Section 235 - Fiduciaries - Final accounts
Section 236 - Agents, accountants, attorneys or other persons representing taxpayers before Commission
Section 237 - Taxes imposed by other States
Section 238 - Conduct of business or activities without license or permit
Section 238.1 - State licenses - Collection of income taxes - Notification - Definitions
Section 238.2 - Compliance of state employees with state income tax laws - Notification - Disciplinary action
Section 239 - Continuance of business or operations after forfeiture of required bond
Section 240 - Failure or refusal to file report or return - Penalty
Section 240.1 - False return or return with intent to defraud - Penalty
Section 241 - False or fraudulent reports, returns - Penalty - Venue
Section 242 - False entries or neglect to make entries - Penalty - Venue
Section 243 - Evidence and witnesses - Penalty - Venue
Section 244 - False answers to questions or false affidavits
Section 245 - Verification of reports or returns
Section 246 - Penalty
Section 247 - Additional penalty for filing return or report containing insufficient information to determine correctness of tax liability - Purpose
Section 248 - Commission may require taxpayer to furnish certain information
Section 249 - Tax preparers - Duties - Violations - Penalties
Section 250 - Register of tax warrants - Establishment and maintenance - Public inspection
Section 251 - Filing petitions and applications for collection of delinquent taxes by mail
Section 252 - Attorney General - Duty to prosecute actions to collect certain taxes
Section 253 - Corporations or limited liability companies - Filing assessment for certain unpaid taxes - Individuals liable
Section 254 - Garnishment to collect delinquent taxes, penalties, or interest
Section 255 - Contracting with debt collection agency to collect delinquent taxes
Section 255.1 - [Repealed]
Section 255.1A - Authority to enter into contracts with state agencies for collection assistance
Section 255.2 - Authority to assess, collect and enforce retail medical marijuana sales
Section 256 - Taxpayer assistance program
Section 256.1 - Program to educate businesses selling or leasing tangible personal property without a permit
Section 257 - Notice of changes in state tax law
Section 258 - Service of summons or notice in state tax proceedings
Section 259 - Additional penalty in criminal proceedings for violating state tax law
Section 260 - [Repealed]
Section 261 - Data processing services - Bonds - Contracts
Section 262 - Audits of entities believed to owe additional taxes
Section 263 - Attachment of sums due taxpayer from state
Section 264 - Contract and release of taxpayer information to certain entities - Search for nonregistered taxpayers, nonfilers and underreporting taxpayers - Confidentiality - Penalty
Section 265 - Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund
Section 270 - Certification of credit qualification - Report of credits claimed and allowed
Section 281 - Oklahoma Tax Commission - Coordinating with city and county governments to increase sales and use collection
Section 282 - Ban on class action suits related to the gross receipts tax on mixed beverages
Section 283 - Aggregate business filing and remittance
Section 291 - Incidence analysis of legislative measures to change the tax system
Section 295 - Tax credit data available online