A. This act shall be known and may be cited as the "Out-of-State Tax Collections Enforcement Act of 2017".
B. For the purpose of collecting taxes owed to this state, the Oklahoma Tax Commission may establish and maintain a division to be known as the "Out-of-State Tax Collections Enforcement Division". Pursuant to Section 262 of Title 68 of the Oklahoma Statutes, the Tax Commission may contract with out-of-state private auditors or audit firms and may require any person performing an audit to be first approved by the Tax Commission.
C. The Tax Commission may employ full-time, unclassified, out-of-state tax auditors or full-time-equivalent contracted auditors to staff the Division who shall perform audit functions related to enhancing:
1. Sales and use tax collections related to sales or transactions involving residents of Oklahoma and out-of-state vendors with a nexus to the State of Oklahoma; and
2. Collections of any other unpaid taxes owed the State of Oklahoma by out-of-state individuals, firms and corporations.
D. For purposes of this section, the term "audit function" includes but is not limited to the auditing of the books of individuals, firms and corporations which the Tax Commission believes may owe the State of Oklahoma additional tax monies.
E. The Tax Commission shall annually submit a report to the Governor, President Pro Tempore of the Senate and Speaker of the House of Representatives listing the number of individuals, firms and corporations audited, the types of taxes audited, the amount of taxes assessed and the amount of taxes collected as the result of such audits.
Added by Laws 2017, c. 219, § 1, eff. Nov. 1, 2017.
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