SB583

Oklahoma SB583 expands requirements for delinquent taxpayers to avoid business closure.

Oklahoma SB583 amends sales tax law to expand requirements for delinquent taxpayers to avoid business closure. The bill modifies the definition of a "noncompliant taxpayer" to include those who fail to file two reports or remit tax due for two months within a 24-month period. The Oklahoma Tax Commission can then close the business of such taxpayers. The bill also outlines procedures for taxpayers to seek administrative and judicial relief from a closure decision. The act becomes effective November 1, 2025.