Oklahoma SB1123 mandates withholding municipal tax collections if a municipality obstructs immigration law enforcement.
Oklahoma SB1123 amends municipal taxation procedures by requiring the Oklahoma Tax Commission to withhold collections if the Attorney General determines a municipality is obstructing immigration law enforcement. The Attorney General can make this determination based on an investigation. Upon such a determination, the Tax Commission must place collected funds in a special account until notified by the Attorney General that the municipality has ceased obstructing enforcement. The bill also authorizes the Tax Commission to retain a fee for services rendered in connection with tax collections.
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